Madras High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Madras, newest first.
6 rulings found
Madras High Court
Where assessment order and DRC-7 confirmed tax demand exceeding SCN and failed to account for IGST already belatedly paid via GSTR-3B with DRC-7 ignoring such appropriation, demand confirmation was beyond SCN scope and, subject to partial remittance by petitioner, assessment order was set aside for reconsideration post issue of fresh SCN. GST: Where petitioner sought cancellation of GST registration due to business discontinuation and authorities rejected application solely for outstanding tax demand, discontinuation constitutes a valid statutory ground for cancellation and outstanding dues can be recovered post-cancellation, so rejection solely on demand grounds was untenable and authorities must reconsider cancellation as per law
Madras High Court
Where GST registration was cancelled and petitioner sought restoration, following precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration was directed to be restored subject to specified compliance conditions, as controversy was fully covered by that earlier decision and required no further examination on merits
Madras High Court
Where petitioner’s GST registration was cancelled and petitioner sought restoration upon compliance, cancellation was set aside and GST registration was directed to be restored subject to fulfillment of statutory compliance conditions as per precedent in Tvl.Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST)
Madras High Court
Where petitioner challenged cancellation of GST registration and both sides agreed issue was covered by Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration directed to be restored subject to petitioner filing all pending pre-cancellation returns and making related payments in cash, with ITC adjustment not permitted unless approved by department and restoration effective upon compliance
Madras High Court
Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms
Madras High Court
Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner