Madras High Court
For assessee
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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.
2 rulings found
Madras High Court
Where for FY 2024-25 assessee was issued SCN invoking Section 74 after its omission and introduction of Section 74-A, direction for fresh notice under Section 74-A and due procedure was correct, but initial notice was not without jurisdiction as authority existed, only wrong provision was cited, thus proceedings to continue under correct provision with clarification
Madras High Court
Where penalty equals to 100 percent of tax was imposed under Section 74 for alleged fraud though penalty only of 50 percent of tax under Section 74A was statutorily leviable, as provisions invoked had led to a higher penalty and materially altered liability, such error was not curable as a mere misquotation; impugned penalty order was to be quashed and fresh proceedings was to be initiated under correct provision