Madras High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Madras, newest first.
4 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 SCN identified excess ITC claim due to mismatch in returns and did not allege fraud or suppression, proceeding should be under section 73, not section 74, as section 74's ingredients were absent, making assessment order unsustainable and requiring remand for a fresh decision under proper section with liberty for statutory reliefs
Madras High Court
Where registered purchaser claimed ITC on supplies from identified supplier and produced bank statements, invoices, e-way bills, ledgers and GSTR-2A/2B in response to SCN issued under Section 73, reversal of ITC solely due to supplier's registration cancellation without considering produced documents or affording opportunity for additional evidence could not be sustained and order was set aside for fresh adjudication
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law