Tag Archives: HIGH COURT OF MADRAS

Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid

By | July 30, 2026
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Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Issue Whether an adjudication order confirming the reversal of Input Tax Credit (ITC) solely because the supplier’s registration was subsequently cancelled is sustainable… Read More »

Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns

By | July 27, 2026
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Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »

Condonation of Delay in Form 10B Granted as Medical Grounds Outweigh Circular Time Limit

By | July 27, 2026
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Condonation of Delay in Form 10B Granted as Medical Grounds Outweigh Circular Time Limit Issue Whether delay in filing the audit report in Form 10B under Section 11 can be condoned under Section 119(2)(b) when supported by genuine medical grounds, despite CBDT Circular No. 16 of 2024 prescribing a three-year time limit. Facts Assessee &… Read More »

Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2).

By | July 24, 2026
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Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Issue Whether an assessment order passed under Section 74 and the rejection of a Section 128A application are sustainable when the Show Cause Notice was… Read More »

Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy

By | July 23, 2026
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Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy Issue Whether a writ petition challenging Show Cause Notices issued under Section 74 of the CGST/TNGST Act is maintainable on the ground that the demands should have been raised under Section 73, when the taxpayer failed to respond to pre-notice consultations… Read More »

Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date

By | July 23, 2026
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Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date Issue Whether a taxpayer whose GST registration was cancelled can claim Input Tax Credit (ITC) under Section 16(6) upon revocation of cancellation by filing pending returns within 30 days, when the underlying ITC was already time-barred under Section… Read More »

TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN

By | July 22, 2026
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TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »

Medical Reimbursements Up to ₹15,000 Are Exempt From Fringe Benefit Tax for Employers

By | July 18, 2026
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Medical Reimbursements Up to ₹15,000 Are Exempt From Fringe Benefit Tax for Employers Issue Whether medical reimbursements up to ₹15,000 per employee per annum, which are exempt from tax in the hands of the employees, are liable for Fringe Benefit Tax (FBT) in the hands of the employer under Section 115WB. Facts The case pertains… Read More »

Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches.

By | July 16, 2026
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Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »

Dismissal of a writ appeal is warranted when a show cause notice requires factual examination.

By | July 16, 2026
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Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »