DSV Air and Sea Private Limited Vs. State of Tamil Nadu (WP.8153/2024)
27/03/2024
The Madras High Court ordered that imposition of GST on trade payables by treating the total tax payables as taxable supplies is prima facie untenable, the impugned order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand under all heads, except trade paya
M/s. Metal India Corporation V/s Assistant Commissioner (WP.8564/2024)
28/03/2024
Madras High Court has ordered the matter is remanded for reconsideration where mistake was committed inadvertently while filing the GSTR 3B return in as much as the petitioner wrongly entered eligible Input Tax Credit (ITC) in -Inward Supplies (Liable to Reverse Charge)- instead of -All other ITC
M/s.Eicher Motors Ltd Vs. Additional Commissioner (WP.7638/2024)
22/03/2024
Even proceeding on the basis that the petitioner was lax in reporting the mistake within a reasonable period, such laxity does not justify the imposition of liability. For reasons set out above, the impugned order is quashed and the matter is remanded for reconsideration.
Thai Mookambikaa Ladies Hostel Vs. Union of India
22/03/2024
Services of Renting out the hostel rooms to the girl students and working women are covered under Entry Nos.12 and 14 of the Notification No. 12/2017~Central Tax (Rate) dated June 28, 2017, and are entitled to be exempted from levy of GST.
Tvl. Vishnu Ads, Vs. The State Tax Officer & Central Intelligence Cell
22/03/2024
The writ petitions are filed challenging the orders of assessment under the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as TNGST Act) on the limited premise that the opportunity that has been granted is inadequate and not in compliance with Section 75(4) of TNGST Act.
Sri Kamatchi Stores Vs. The Deputy State Tax Officer
25/03/2024
Grant of reasonable opportunity for the production of records to prove that the Input Tax Credit availed and utilized as per the provisions of U/s 16(2) of the TNGST Act, 2017 and thereafter issue a fresh order vide WP.7850/2024
Jagdish Bansal v. Union of India
26/02/2024
High Court Ruling On “Seizure Of Cash” During The Search Conducted At The Premises Of Register Taxpayer – Goods and Services Tax
