This case is an eye-opener for those Tax Professionals who do not take compliance and timelines seriously.
2023 (3) GSTPanacea 13 HC Madras Case Title Jony Electric India Engineering Pvt. Ltd vs Joint Commissioner (GST and Central Excise, Appeal-I) Court Madras High Court Honourable Judges JUSTICE ANITA SUMANTH Citation 2023 (3) GSTPanacea 13 HC Madras W.P. No. 7000/2023 Judgement Date 07-March-2023 In W.P.No.7000 of 2023, M/s.Jony Electricity India Engineering Private Limited challenged […]
Whether the Petitioner is liable to pay interest on the belated cash remittance?
Case Title F1 Auto Components P ltd vs State Tax officer Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2021 (7) GSTPanacea 34 HC Madras W.P. No.6631 of 2021 and WMP No.7188 of 2021 Judgement Date 09-July-2021 Council for Petitioner Mr.P.V.Sudakar Council for Respondent Mr.TNC.Kaushik In favour of Petitioner Section Section 42 and […]
Whether reversal of ITC in respect of loss of inputs during a manufacturing process be allowed?
Case Title ARS Steels & Alloy International Pvt. Ltd vs state tax officer Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2021 (6) GSTPanacea 33 HC Madras W.P.No.2885 of 2021 Judgement Date 24-June-2021 Council for Petitioner Mr.M.A.Mudimannan and Joseph Prabakar Council for Respondent Mr.TNC.Kaushik In favour of Petitioner Section Section 17 of the […]
Whether or not the Petitioner can file GST returns for the period prior to the cancellation of GST registration?
cancellation of GST registration Case Title M.Mallika Mahal vs The Commissioner of Central GST and Central Excise and Ors Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (8) GSTPanacea 302 HC Madras WP.Nos.10663 of 2022 Judgement Date 17-August-2022 Council for Petitioner Mr.J.Vijayaraja Council for Respondent Mr.C.Harsha Raj, In Favor Of Petitioner Section […]
Can vehicle of goods be detent and seizure without issuing notice?
seizure without issuing notice Case Title Tvt.LAF Enterprises vs Commissioner of Commercial Tax & Others. Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (6) GSTPanacea 269 HC Madras W.P.No. 14374 of 2022 Judgement Date 10-June-2022 Council for Petitioner Mr.J.Ashish Council for Respondent Mr V.Prasanth Kiran Section Section 129 of the CGST Act,2017. […]
Does whether Bank Guarantee given by the owner qualifies for the release of goods that are confiscated under section 129 of GST Act?
confiscated under section 129 Case Title Sharoff Stell Traders vs State Tax officer Vallore Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (6) GSTPanacea 244 HC Madras WP.Nos.14811 & 14813 of 2022 and WMP Nos.14009 & 14010 of 2022 Judgement Date 14-June-2022 Council for Petitioner Mr. D Vijaykumar Council for Respondent Mr. […]
Filing of transition credit when portal in technical error.
filing of transition credit Case Title M/s SMC Corporation India P Ltd Vs Joint Commissioner GST Jurisdictional Nodal Officer Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (7) GSTPanacea 195 HC Madras W.P.A. 35373 of 2019 Judgement Date 28-July-2022 Council for Petitioner Raghwan Ramabadran Council for UOI Council for State A.P […]
Last date of availing the transitional credit on common portal by SC order
Last date of availing transitional Case Title M/s Proventus Life Science Pvt. Ltd. Vs The Commissioner of Central Excise Joint Commissioner State GST Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (7) GSTPanacea 180 HC Madras W.P.A. 7423 of 2019 and 8093 of 2019. Judgement Date 28-July-2022 Council for Petitioner Adithya […]
Can penalty u/s 129(1)(a) levied on goods dispatched under an E-way bill not covered by valid documents be furnished by bank guarantee?
Case Title Colgate Palmolive (I) Ltd Vs Asst. Commissioner of GST Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (8) GSTPanacea 153 HC Madras W.P.A. 21524 & 21525 & W.M.P No. 20543 of 2022 Judgement Date 18-August-2022 Council for Petitioner Mr N.Murali Council for Respondent Mr V.Prashanth Kiran The Court of Dr Justice […]
Can revocation of GST registration be embark upon the process of assessment?
Case Title Ramakrishnan Mahalingam vs State Tax Officer (Circle) Kotagiri, Deputy Commissioner (ST) Coimbatore Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2021 (4) GSTPanacea 26 HC MadrasW.P.No 15081 of 2020 Judgement Date 30-April-2021 Council for Petitioner Karthik Ranganathan Council for Respondent ANR. Jayaprathap The Madras High Court bench of Justice Anita Sumanth […]