Can writ petition be file against registration cancellation order?
file against registration cancellation Case Title Maaruthi Foundations Private Limited vs Deputy Commissioner & Others. Court Madras High Court Honorable Judges Justice R.Suresh Kumar Citation 2022 (4) GSTPanacea 341 HC Madras W.P.No. 9905 of 2022 Judgement Date 25-April-2022 Council for Petitioner V.Pramila Council for Respondent V.Prasanth Kiran Section NA In Favour of In Favour of […]
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 […]
What is the applicability of Rule 96 in the case of providing export incentives?
applicability of Rule 96 Case Title Abi Technologies V/S Assistant Commissioner of Customs Court Madras High Court Honorable Judges Justice C Saravanan Citation 2022 (4) GSTPanacea 338 HC Madras W.P(MD).No.4562 of 2022 Judgement Date 28-April-2022 Council for Petitioner Mr.C.Natarajan Council for Respondent Mr.B.Vijaykarthikeyan In favour of Petitioner Section Rule 61(5) and 96 of CGST Rules, […]
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 […]
Writ Petition filed under Article 226 of the Constitution of India for
WritPetition filed under Article 226 Case Title G. Sadayaramanujam vs The Assistant Commissioner Court Madras High Court Honourable Judges JUSTICE C.SARAVANAN Citation 2022 (3) GSTPanacea 313 HC Madras W.P.(MD) No.22874 of 2021 Judgement Date 11-April-2022 WritPetition filed under Article 226 This is a legal case in the Madras High Court, with the case number W.P.(MD) No.22874 […]
Whether the Department can refuse to accept the “C” and “F” declaration forms, after the assessments are completed?
C” and “F” declaration forms Title Balaji Machine Works Pvt Ltd vs The Assistant Commissioner (CT), Coimbatore Honourable Justice Justice Abdul Quddhosh Court: Madras High Court Citation: 2023 (2) GSTPanacea 09 HC Madras W.P.Nos.4863, 4869, 4870 and 4873 of 2023 Dated: 21-February-2023 . Assessee submitted C-Form and F-Form Declaration subsequent to passing of assessment orders.Madras […]
Is Claim for Duty Drawback a Bar for Refund of ITC?
Case Title Numinous Impex (I) Pvt. Ltd vs The Commissioner of Customs Court Madras High Court Honorable Judges Justice C. Saravanan Citation 2022 (4) GSTPanacea 325 HC Madras W.P.(MD) No.20468 of 2021 Judgement Date 08-April-2022 Council for Petitioner Mr. Henri Tiphagne Council for Respondent Mr. B.Vijaya Karthikeyan In favour of Petitioner Section Section 16, 54 […]
Can GST recovery under section 79 be initiated without determining tax liability?
Case Title V.N. Mehta & Company vs The Assistant Commissioner, The Superintendent of GST & Central Excise, The State Tax Officer Court Madras High Court Honorable Judges Justice K. Ravichandrabaabu Citation 2022 (11) GSTPanacea 323 HC Madras W.P.No.26187, 25551, 25552 & 25553 of 2019 Judgement Date 08-November-2019 Council for Petitioner Mr. P.Rajkumar Council for Respondent […]
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 […]