HIGH COURT OF MADRAS Tvl. Innovative Motors v. Goods and Service Tax Council, Secretariat, New Delhi MRS. J. NISHA BANU, J. W.P.(MD) NO. 7712 OF 2019 APRIL 15, 2021 B. Rooban for the Petitioner. Mrs. S. Ragaventhre, Junior Panel of Central Excise for the Respondent. ORDER 1. This Writ Petition has been filed by the petitioner to direct the respondents… Read More »
GSTR 3B resubmission allowed by High Court IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.10.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.29676 of 2019 M/S.SUN DYE CHEM Rep by its Partner Mr. N.Prabaharan No.126/1002 KNK Road, Erode, Tamil Nadu- 638003. .. Petitioner Vs 1.The Assistant Commissioner (ST) Tirupur Rural Circle- II,… Read More »
Video Explanation by CA Satbir Singh The use of words ‘commits’ u/s 132 of CGST Act make it more than amply clear that the act of committal of the offence is to be fixed first before punishment is imposed Determination’ of the excess credit by way of the procedure set out in Section… Read More »
The groups of entities had forced a cartel whereby 98 per cent of the transactions are among themselves and only 2 per cent of supplies were made to other entities. In other words, the very same goods are being repeatedly shown as being supplied by way of purchase/sales amongst the above entities only with a… Read More »
HIGH COURT OF MADRAS State of Tamil Nadu v. P.S. Sambandam Mudaliar & Co. S. MANIKUMAR AND V. BHAVANI SUBBAROYAN, JJ. TAX CASE NO. 94 OF 2018 APRIL 6, 2018 V. Hari Babu, Addl. Govt. Pleader (Taxes) for the Petitioner. ORDER S. Manikumar, J. – Instant Tax Case (Revision) is filed by the Revenue against the order of the… Read More »