Madras High Court
For revenue
High Courts
Rulings of the High Court of Madras, newest first.
3 rulings found
Madras High Court
Where petitioner’s registration was cancelled and revived later, claim for ITC on pending returns was denied as entitlement under section 16(6) is conditional upon ITC not being barred by section 16(4) on date of cancellation, and since petitioner was time-barred under section 16(4) at cancellation, subsequent claim was not permissible
Madras High Court
Where demand arising from mismatch between GSTR-2A and GSTR-3B was challenged as time barred on ground that proceedings ought to have been initiated under section 73 within stipulated time, benefit of exclusion of limitation during Covid-19 period applied and proceedings could not be held barred by limitation
Madras High Court
ITC on works contracts and construction of immovable property used for renting is blocked under Section 17(5)(d); rented building being not “plant or machinery,” ITC claimed on such construction was rightly denied GST: Prior intimation to department, without statutory approval, does not preclude invocation of extended limitation; where blocked ITC was availed beyond prescribed time and without concurrence, extended period and equal penalty for suppression were rightly invoked despite subsequent reversal of credit. GST : Joint assessment proceedings for multiple tax periods justified; common show cause notice issued for multiple tax periods cannot be challenged