Madras High Court
For revenueRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Madras High Court
Where petitioner discharged entire admitted tax before notified date but missed prescribed time limit for amnesty scheme application seeking waiver of interest and penalty, such time limit is mandatory and not directory, yet, in interest of justice, due to full tax payment and revenue protection, ex parte order was set aside and matter remanded for reconsideration after granting reasonable opportunity
Karnataka High Court
Where contractor sought reimbursement of increased tax liability after GST implementation under pre-GST contract with BBMP, but agreement required submission of proof of tax payment and GST law did not require certification by tax authorities, quantification without verification was improper and matter was to be decided after contractor submitted requisite documents to BBMP Commissioner
Madras High Court
Where petitioner failed to respond to requests for information and show cause notices regarding possible non-payment, short payment, erroneous refund, or wrongful ITC, non-response amounted to suppression to evade tax, justifying invocation of extended limitation and initiation of proceedings under Section 74; hence ex parte orders were warranted in absence of substantive reply, but matter remitted for de novo adjudication. GST: Where DRC-01A intimations and notices were issued for tax periods 2018-2019 and 2019-2020 after scrutiny and no replies were filed, ex parte orders confirming proposals were within limitation under Sections 73 and 74, and Appellate Authority could convert to Section 73 proceedings if Section 74 was wrongly invoked, provided proper reply to DRC-01 was available