![Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-BIFR-scheme-Income-Tax-assessment-TAXSCAN.jpg "Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]")
Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed relief to the assessee which had filed a revised return for Assessment Year(AY)...
![ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITC-ITC-Availed-under-Wrong-Head-Wrong-Head-in-GSTR-3B-GSTR-3B-GSTR-Madras-HC-Rectify-Clerical-Error-taxscan.jpg "ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]")
![Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Goods-and-Services-Tax-TRAN-1-verification-reply-format-Section-76-of-CGST-Act-TAXSCAN.jpg "Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]")
![GST ITC Denied due to Delayed Claim: Madras HC directs to Re-do Assessment following recent Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Goods-and-Services-Tax-Madras-High-Court-GST-ITC-TAXSCAN.jpg "GST ITC Denied due to Delayed Claim: Madras HC directs to Re-do Assessment following recent Amendment [Read Order]")
Amount Recovered by GST Authorities can be adjusted towards 25% Pre-deposit: Madras HC [Read Order]
In a notable decision, the Madras High Court has observed that the amount recovered by the Goods and Services Tax ( GST ) authorities can be adjusted towards 25% pre-deposit. The bench set aside the...
![Amount Recovered by GST Authorities can be adjusted towards 25% Pre-deposit: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Amount-Recovered-GST-Authorities-GST-Adjusted-Towards-Pre-deposit-Madras-HC-Amount-Recovered-by-GST-Authorities-taxscan.jpg "Amount Recovered by GST Authorities can be adjusted towards 25% Pre-deposit: Madras HC [Read Order]")
Fraudulent GST ITC Claim via Bogus Invoices found during Inspection: Madras HC directs Department to Grant Personal Hearing [Read Order]
The Madras High Court, addressing a case involving the fraudulent claim of Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) based on bogus invoices discovered during an inspection, directed...
![Fraudulent GST ITC Claim via Bogus Invoices found during Inspection: Madras HC directs Department to Grant Personal Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Fraudulent-GST-ITC-Claim-via-Bogus-Invoices-Inspection-Madras-HC-Department-Grant-Personal-Hearing-TAXSCAN.jpg "Fraudulent GST ITC Claim via Bogus Invoices found during Inspection: Madras HC directs Department to Grant Personal Hearing [Read Order]")
Personal Delivery or E-mail Notice of GST order should be Provided before issuing in GST Portal or News paper: Madras HC [Read Order]
The personal delivery or e-mail notice of the Goods and Services Tax ( GST ) order should be provided before issuing in the GST portal or newspaper, ruled the Madurai bench of Madras High Court. It...
![Personal Delivery or E-mail Notice of GST order should be Provided before issuing in GST Portal or News paper: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Madras-High-Court-E-mail-Notice-E-mail-GST-order-GST-GST-Portal-Taxscan.jpg "Personal Delivery or E-mail Notice of GST order should be Provided before issuing in GST Portal or News paper: Madras HC [Read Order]")
TNVAT Exemptions Applicable to Interstate Transactions in Absence of CST Notifications u/s 8(5): Madras HC Grants Exemption to Interstate Sales of Gloriosa Superba [Read Order]
In a recent judgment, the Madras High Court ruled that exemptions under the Tamil Nadu Value Added Tax (TNVAT) Act apply to interstate transactions in the absence of specific notifications under...
Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that amounts recovered or paid, including pre-deposits made in Goods and Services Tax ( GST ) appeal, can be reduced or adjusted against the mandatory...
![Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Amount-Recovered-or-Paid-including-GST-Paid-including-GST-GST-GST-Pre-deposit-Madras-HC-GST-Pre-deposit-in-Appeal-taxscan.jpg "Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]")
Supplier Liquidation Triggers GST Demand alleging ITC Claim from GST Return defaulters & Tax Non-Payers: Madars HC allows to Explain Matter [Read Order]
In a recent ruling, the Madras High Court granted the steel dealer an opportunity to explain discrepancies in their GST returns, specifically related to excess claims of Input Tax Credit (ITC) from...
![Supplier Liquidation Triggers GST Demand alleging ITC Claim from GST Return defaulters & Tax Non-Payers: Madars HC allows to Explain Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/madras-high-court.jpg "Supplier Liquidation Triggers GST Demand alleging ITC Claim from GST Return defaulters & Tax Non-Payers: Madars HC allows to Explain Matter [Read Order]")
Mismatch in GST Returns between GSTR 3B, 1 and 9: Madras HC Grants final Opportunity for Hearing to LPG Cylinder Distributor [Read Order]
The Madras High Court has granted a final opportunity for hearing to the LPG Cylinder distributor in the mismatch of Goods and Services Tax ( GST ) returns between GSTR 3B, GSTR 1 and GSTR 9 for FY...
![Mismatch in GST Returns between GSTR 3B, 1 and 9: Madras HC Grants final Opportunity for Hearing to LPG Cylinder Distributor [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Returns-GSTR-3B-LPG-Cylinder-taxscan.jpg "Mismatch in GST Returns between GSTR 3B, 1 and 9: Madras HC Grants final Opportunity for Hearing to LPG Cylinder Distributor [Read Order]")