![Settlement Commission Order cannot be Rectified u/s 154 of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Settlement-Commission-Order-Income-Tax-Act-under-Section-154-of-Income-tax-Act-under-Section-154-Madras-HC-Madras-High-Court-Assessing-Officer-taxscan-1.jpg "Settlement Commission Order cannot be Rectified u/s 154 of Income Tax Act: Madras HC [Read Order]")
Settlement Commission Order cannot be Rectified u/s 154 of Income Tax Act: Madras HC [Read Order]
The Madras High Court ruled that the Assessing Officer ( AO ) cannot rectify the order issued by the Settlement Commission. The rectification under...
![Demand Order u/s 74 of GST Act passed without Providing Hearing Opportunity: Madras HC directs Reconsideration on Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-Act-Madras-HC-Madras-High-Court-Pre-deposit-Goods-and-Services-Tax-GST-order-Demand-Order-74-of-GST-Act-Taxscan.webp "Demand Order u/s 74 of GST Act passed without Providing Hearing Opportunity: Madras HC directs Reconsideration on Pre-deposit [Read Order]")
![CA fails to File GST Appeal on Ineligible ITC Availment Demand: Madras HC grants 30-Day to File [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CA-Fails-GST-Appeal-Ineligible-ITC-Madras-High-Court-Chartered-Accountant-HIGH-COURT-NEWS-TAXSCAN.jpg "CA fails to File GST Appeal on Ineligible ITC Availment Demand: Madras HC grants 30-Day to File [Read Order]")
![Income Tax Appeal Filing Delayed by 4 Days due to Delay in Considering Rectification Application: Madras HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Appeal-Filing-Filing-Delayed-Madras-High-Court-Rectification-Application-taxscan-1.jpg "Income Tax Appeal Filing Delayed by 4 Days due to Delay in Considering Rectification Application: Madras HC sets aside Order [Read Order]")
![No Order can be Passed without Providing Sufficient Opportunities to Assessee: Madras HC sets aside GST Attachment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-Goods-and-Services-Tax-pre-deposit-Madras-HC-Madras-High-Court-GST-demand-10-pre-deposit-GST-Attachment-Taxscan.jpg "No Order can be Passed without Providing Sufficient Opportunities to Assessee: Madras HC sets aside GST Attachment order [Read Order]")
ITC Denied due to Supplier's Non-Filing of GST Returns and Non-Payment of Taxes: Madras HC directs to Avail Statutory Remedy [Read Order]
The Madras High Court, in a matter where ITC ( Input tax credit ) was denied due to the supplier’s non filing of GST ( Goods and Services Tax ) Returns and non-payment of taxes, has directed to avail...
![ITC Denied due to Suppliers Non-Filing of GST Returns and Non-Payment of Taxes: Madras HC directs to Avail Statutory Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Madras-High-Court-Madras-HC-ITC-Input-tax-credit-ITC-Denied-Non-Filing-Non-Filing-of-GST-TAXSCAN.jpg "ITC Denied due to Suppliers Non-Filing of GST Returns and Non-Payment of Taxes: Madras HC directs to Avail Statutory Remedy [Read Order]")
GST Recovery Proceedings u/s 78 must be initiated by Principal Commissioner, not State Tax Officer: Madras High Court [Read Order]
The Madras High Court, in its recent ruling has clarified that GST ( Goods and Services Tax ) recovery proceedings under Section 78 must be initiated by the Principal Commissioner or commissioner and...
![GST Recovery Proceedings u/s 78 must be initiated by Principal Commissioner, not State Tax Officer: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Goods-and-Services-Tax-GST-GST-Recovery-Proceedings-Madras-High-Court-Section-78-GST-Act-TAXSCAN.jpg "GST Recovery Proceedings u/s 78 must be initiated by Principal Commissioner, not State Tax Officer: Madras High Court [Read Order]")
GST Order travelled beyond Scope of SCN issued: Madras HC directs to treat Order as SCN, Mandates 10% pre-deposit [Read Order]
The Madras High Court has ruled that the GST ( Goods and Services Tax ) order exceeded the boundaries of the Show Cause Notice ( SCN ) previously issued. The Court has instructed that the order be...
![GST Order travelled beyond Scope of SCN issued: Madras HC directs to treat Order as SCN, Mandates 10% pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-Order-SCN-Show-cause-notice-Scope-of-SCN-Madras-High-Court-Goods-and-Services-Tax-taxscan.jpg "GST Order travelled beyond Scope of SCN issued: Madras HC directs to treat Order as SCN, Mandates 10% pre-deposit [Read Order]")
C-Forms’ Genuineness Not Demanded in GST Notice: Madras HC sets aside Order, Directs Document Submission [Read Order]
The Madras High Court has set aside a GST order due to the failure of the authorities to provide the petitioner with a reasonable opportunity to establish the genuineness of the C-Forms submitted. ...
![C-Forms’ Genuineness Not Demanded in GST Notice: Madras HC sets aside Order, Directs Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-Madras-High-Court-Madras-HC-Directs-Document-Submission-C-Forms-submitted-GST-news-high-court-news-taxscan.jpg "C-Forms’ Genuineness Not Demanded in GST Notice: Madras HC sets aside Order, Directs Document Submission [Read Order]")
Madras HC sets aside 300% Penalty for Belated GST Returns, Directs to Pass Fresh Order Considering Precedent [Read Order]
In a recent ruling, the Madras High Court set aside the penalty of 300% citing that the GST department did not consider the same High Court ruling that Section 27(4) Tamil Nadu Value Added Tax (...
![Madras HC sets aside 300% Penalty for Belated GST Returns, Directs to Pass Fresh Order Considering Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Madras-High-Court-GST-Returns-Order-Considering-Precedent-GST-Taxscan.jpg "Madras HC sets aside 300% Penalty for Belated GST Returns, Directs to Pass Fresh Order Considering Precedent [Read Order]")
Hostel Facilities provided to Existing Students during Vacation Periods also Eligible for GST Exemption: AAR [Read Order]
The Authority for Advance Rulings ( AAR ), Maharashtra has clarified the tax exemption status for hostel accommodations provided by the society under Notification 12/2017- Central Tax ( Rate ) dated...
