Demands & adjudication — tax rulings

Madras High Court8 Jun 2026

For revenue

Canon India (P.) Ltd. v. State Tax Officer/Group - VI

Where SCNs alleging tax or ITC fraud for periods 2017-2018 to 2019-2020 were issued in Form GST DRC-01 under Section 74 prior to expiry of statutory limitation and after issuance of DRC-01A intimation, challenge on limitation was untenable as statutory timelines were complied with, and SCNs therefore survived. GST: Where petitioner failed to reply to DRC-01A in respect of 2018-2019 and 2019- 2020 leading to non-cooperation and suppression under Explanation-2, invocation of Section 74 machinery was justified and, with disputed facts involved, remedy lay in adjudication by replying to SCNs rather than writ, so writ petitions seeking quash were not maintainable

Madras High Court8 Jun 2026

For revenue

Canon India (P.) Ltd. v. State Tax Officer/Group - VI

Madras High Court8 Jun 2026

For revenue

Chemplast Sanmar Ltd. v. Assistant Commissioner (ST)

Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions

Madras High Court8 Jun 2026

For revenue

Tvl. Technocast Foundry v. State Tax Officer

Where registered manufacturer failed to maintain job-work records or file prescribed Form ITC-04 due to alleged technical issues, and could not prove receipt of goods within timelines, movement was deemed as supply and tax, interest and equal penalty were correctly confirmed, with extended period invocation upheld since exceptions were not attracted and threshold under GST for such invocation was lower GST: Where registered manufacturer sent goods to sister concern for job work but failed to maintain job-work records or file prescribed form, and department treated such transfers as deemed supplies with tax, interest, and penalty, remand for verification was warranted to examine revenue neutrality and onus was on petitioner to establish tax payment by principal or job worker, with adjudication on factual merits to follow

Madras High Court3 Jun 2026

For revenue

MNS Enterprises v. Additional Commissioner of GST and Central Excise

Where registered persons challenged orders assessing liability for fraudulent ITC availed based on a key witness's statement but were denied cross-examination, right to cross-examination was not absolute since allegations pertained to bogus ITC and could be rebutted by documentary evidence, thus, mere denial of cross- examination did not vitiate adjudication, making statutory appeal appropriate remedy