Madras High Court
For assessee
Case-law directory
Every ruling, in plain sight.
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 SCN underlying assessment and penalty proceedings was issued by DGGI and adjudication was carried out by officer not listed in Table 5 of Notification No. 2/2022-Central Tax, there was prima facie lack of jurisdiction, making out a case for interim stay of impugned orders
Bombay High Court
Where petitioner-airline neither received services nor paid consideration, question whether petitioner-airline was “recipient” of CRS services and liable to IGST required determination; as issue involved jurisdiction of adjudicating authority and warranted deeper examination, writ petition was maintainable despite availability of statutory appeal
Madras High Court
Where DGGI issued SCN and Assistant Commissioner adjudicated and passed OIO confirming proposals, since power to pass orders on DGGI notices was vested only in Additional or Joint Commissioner by Notification 02/2022-CT, OIO passed by Assistant Commissioner suffered procedural irregularity and same was to be was quashed; matter to be decided by competent authority as per prevailing notifications