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TP Solar Limited Vs. The Assistant Commissioner (ST), Tirunelveli Junction Assessment Circle: Madras High Court Quashes Form GST RFD-06 Rejecting Deemed Export Refund Under Section 54 of CGST Act Due to Supplier’s Inadvertent GSTR-1 General Turnover Misclassification Error
Facts of the Case
The
Petitioner, M/s. TP Solar Limited, is a registered entity holding a valid
Export Promotion Capital Goods (EPCG) Scheme licence.
Under
the statutory framework of the EPCG schem...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer: Principles of Natural Justice and Quashing of Ex-Parte GST Assessment Order Passed under Section 73 of TNGST/CGST Act 2017 due to Technical Issues and Portal-Only Notifications
Facts of the Case
The
petitioner, Tvl. Bagavathiamman Magalir Sangam, represented by its
Secretary K. Rajammal, is located in Dindigul, Tamil Nadu.
The
respondent, the State Tax Officer, Vedasandur...
M/s. Punjabi Restaurant Vs. The Deputy Commissioner of CGST and C.Ex: Madras High Court Quashes GST Assessment Order and Bank Attachment Issued Against Sole Proprietorship for Dues Incurred by a Predecessor Partnership Firm Under Article 226
Facts of the Case
The
Petitioner's Identity: The petitioner is M/s. Punjabi
Restaurant, situated in Madurai, currently represented by its sole
proprietor, P. Sudha.
The
Impugned Order: The re...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Quashes Ex-Parte Assessment Order Passed Under Section 74A of TNGST Act 2017 Over Portal-Only Notice Uploads and RCM Freight Discrepancies, Remanding the Matter for Fresh Consideration Upon 25% Pre-Deposit
Facts of the Case
The
petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
represented by its proprietor, S. Irudayaraj, dealing in seafood exports
out of Thoothukudi, Tamil Nadu.
The...
P. Ganesan vs. The Director, Directorate of Vigilance and Anti-Corruption & Others: High Court Mandates Strict Timeline under Section 17-A of Prevention of Corruption Act and Rejects Onerous, Favoritistic Tender Conditions in Public Infrastructure Contracts
Facts of the Case
Tender
Invitation and Parties Involved: The District Rural
Development Agency (DRDA), Pudukkottai, invited tenders for the public
infrastructure project concerning the construction o...
Tvl. D. Lingam Medicals vs Deputy State Tax Officer-2 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment for Alleged Suppressed Sales; Section 22 Registration Threshold and Jurisdiction Plea to Be Reconsidered Without 25% Pre-Deposit
Facts of the
CaseThe petitioner, Tvl. D. Lingam Medicals,
represented by its proprietor D. Devaraj, filed a writ petition under Article
226 of the Constitution of India challenging the assessment order dated 22.12.202...
M/s Zeus India vs State of Karnataka – Karnataka High Court Quashes Section 73(1) GST DRC-07 Order in Part for Reconsideration of ITC Claimed Through Returns Filed Before 30.11.2021 | Section 16(5) KGST Act
Facts of the
CaseThe petitioner, M/s Zeus India, represented
by its proprietor Shri Syed Gulsheer, approached the Karnataka High Court under
Articles 226 and 227 of the Constitution of India challenging the
adjudicat...
M/s AMK Athencottasan Muthamizh Kazhagam Man Power Services vs State Tax Officer – Madras High Court Sets Aside Section 62 TNGST Best Judgment Assessment After Filing of Returns; Returns Must Be Considered in Reassessment | MANS Nadar and Co. Case Followed
Facts of the
CaseThe petitioner, M/s AMK Athencottasan Muthamizh
Kazhagam Man Power Services, represented by its Director R. Arul Kannan,
filed a writ petition under Article 226 of the Constitution of India
challengi...
Sanarpatti Panchayath vs Commercial Tax Officer – Madras High Court Sets Aside GST Registration Cancellation Order and Directs Revival Subject to Compliance with Tvl. Suguna Cutpiece Center Conditions | Article 226, CGST/TNGST Act
Facts of the
CaseThe petitioner, Sanarpatti Panchayath,
represented by its Special Officer/BDO P. Kamaraj, approached the Madurai Bench
of the Madras High Court challenging the cancellation of its GST registration.The...
Tvl. Punitha Antony Store vs State Tax Officer (Roving Squad-2) – Madras High Court Sets Aside Ex Parte GST Assessment on 25% Disputed Tax Deposit; GSTR-3B vs GSTR-2A ITC Mismatch Due to Suppliers Reporting B2C Instead of B2B | Sections 73
Facts of the
CaseThe petitioner, Tvl. Punitha Antony Store,
represented by its proprietor Rajaprakash, challenged an assessment order dated
19.01.2026 relating to Assessment Year 2025-26. The assessment
was passed ex...