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M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Quashes Ex-Parte Assessment Order Under Section 74 of TNGST Act Due to Non-Access of Web Portal, Remands Matter Back on 25% Pre-Deposit Condition
Facts of the Case
The
Petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
represented by its proprietor, S. Irudayaraj, and is engaged in commercial
business with a valid GSTIN.
The
...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer (Madras High Court) – Writ Petition Allowed Setting Aside Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act 2017 Due to Technical Glitches and Lack of Physical Notice Communication, Remanding Matter Back Subject to Conditional 25% Disputed Tax Pre-Deposit.
Facts of the Case
Petitioner
Status: The petitioner, Tvl. Bagavathiamman Magalir
Sangam, is a women's collective group represented by its Secretary, K.
Rajammal, based in Dindigul, Tamil Nadu.
Impu...
Tvl. Punitha Antony Store Vs. The State Tax Officer (Roving Squad-2), Tirunelveli: Madras High Court Quashes Cryptic Assessment Order Under Section 74 of TNGST/CGST Act, 2017 Over Errors in Treating Bank Loan Credits as Taxable Turnover and Duplicated Input Tax Credit Mismatch Demands Without Reconciliation Opportunity
Facts of the Case
The
petitioner, M/s Tvl. Punitha Antony Store, is a registered taxpayer under
the GST regime, represented by its proprietor, Rajaprakash, running
operations from Tirunelveli, Tamil N...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer, Vedasandur Assessment Circle | Principles of Natural Justice Violated due to Ex-Parte GST Assessment Order Passed Solely by Uploading SCN Notices on Portal Dashboard Without Alternative Mode of Communication Under Section 73 of TNGST/CGST Act | Madras High Court Remands Matter Subject to Pre-Deposit Condition
Facts of the Case
The
petitioner, Tvl. Bagavathiamman Magalir Sangam, is an entity
carrying out operations in Dindigul, Tamil Nadu.
The
Revenue Department conducted an examination of the informatio...
Faisal Malik vs. The Senior Intelligence Officer, DGGI (Hyderabad Zonal Unit) – Regular Bail Granted under Sections 480 & 483 of BNSS, 2023 for Alleged Fraudulent Input Tax Credit (ITC) of ₹30 Crores under Sections 132(1)(b)(c)(l) and 132(5) of the CGST Act, 2017 Due to Over 60 Days of Incarceration Without Filing of Formal Complaint
Facts of the Case
The
respondent, the Senior Intelligence Officer of the Director General of GST
Intelligence (DGGI), Hyderabad Zonal Unit, initiated an investigation
based on an intelligence report/c...
M/s S Balan Building Division Vs The Assistant Commission of Commercial Taxes: Karnataka High Court Quashes Section 73 GST Adjudication Order Demanding ₹28.22 Lakhs Over Complete Lack of Application of Mind and Failure to Consider Multiple Reply Submissions Regarding Reversal of Input Tax Credit (ITC) for Units Sold Post-Occupancy Certificate
Facts of the Case
Nature
of Business: The Petitioner, M/s S Balan Building
Division, is a business entity engaged in the construction sector.
Impugned
Adjudication Order: The respondent authority (...
Tvl. Intersnack Cashew India Private Limited Vs. The Assistant Commissioner (ST)-3, Tuticorin | Dismissal of Writ Petition Under Article 226 Due to Withdrawal with Liberty to File Statutory Appeal Before the Appellate Authority Under Central / Tamil Nadu Goods and Services Tax Act
Facts of the Case
The
Parties Involved: The Petitioner is Tvl. Intersnack
Cashew India Private Limited, represented by its Authorized Signatory, Mr.
P. Tamilarasan, located in Thoothukudi, Tamil Nadu....
Tvl. Intersnack Cashew India Private Limited vs. The Assistant Commissioner (ST)-3: Madras High Court Permits Withdrawal of Writ Petition Challenging Form GST DRC-07 Assessment Order with Liberty to File Statutory Appeal Under Section 107 of the CGST/TNGST Act
Facts of the CaseThe Petitioner, Tvl. Intersnack Cashew India Private Limited,
represented by its Authorized Signatory, filed a Writ Petition before the
Madurai Bench of the Madras High Court. The petition sought a Wri...
Tvl.B.Raj Traders vs. The Assistant Commissioner (ST) | Principles of Natural Justice Violations under Section 73 of TNGST/CGST Act 2017: Madras High Court Quashes Ex-Parte Assessment Order Due to Lack of Opportunity to Upload Supporting Documents for Exempted Goods and Lifts Bank Attachment Without Pre-Deposit Conditions
Facts of the Case
The
Petitioner, Tvl.B.Raj Traders (represented by its Proprietor, B.R. Gopal,
based in Theni, Tamil Nadu), is a registered taxpayer dealing primarily in
goods that are exempted under...
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...