Can petitioners discharge the tax liability over a period of time?
petitioners discharge the tax Case Title PSTS Logistics Private Limited vs The Commissioner of CGST & Central Excise Court Madras High Court Honorable Judges Justice C.Saravanan Citation W.P.(MD) Nos.4779 & 4780 of 2022 2022 (4) GSTPanacea 340 HC Madras Judgement Date 27-April-2022 Council for Petitioner T.Lajapathi Roy Council for Respondent S.Ragaventhre Section Section 83 of […]
Whether refund of unutilized ITC for zero-rated supplies effected by an SEZ Unit shall be provided?
refund of unutilized ITC Case Title ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) and Others Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 297 HC Madras W.P(MD) No.949 of 2022 Judgement Date 08-March-2022 Council for Petitioner Mr. Raghavan Ramabadran Council for Respondent Mrs.S. Ragaventhre In […]
Can order be challenged on the ground that the impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the respective Goods and Service Tax?
mandatory requirements of Section 75(4) Case Title Tvl. Sri Amman Metal Works vs The State Tax Officer. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 276 HC Madras W.P (MD) Nos 3945 to 3948 of 2022 And W.M.P.(MD).Nos 3391,3389,3395 and 3393 of 2022 Judgement Date 03-March-2022 Council for Petitioner R.Senniappan Council […]
Can TRAN-1 credit be upheld when the petitioner was unable to uphold the relevant Form in TRAN-1 under Section 140 of the CGST Act, 2017?
relevant Form in TRAN-1 Case Title Suriya Engineering Works vs The Office of Superintendent of Control GST and Central Exercise. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 271 HC Madras W.P(MD) No 7377 of 2020 Judgement Date 04-March-2022 Council for Petitioner R.Baskaran Council for Respondent S.Ragaventhre Section Section 140 of […]