Tag Archives: HIGH COURT OF MADRAS

Assessment Orders Denying ITC on Leased Property Construction Set Aside for Re-evaluation Under Supreme Court’s Safari Retreats Ratio

By | September 26, 2026
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Assessment Orders Denying ITC on Leased Property Construction Set Aside for Re-evaluation Under Supreme Court’s Safari Retreats Ratio Assessment Orders Denying ITC on Leased Property Construction Set Aside for Re-evaluation Under Supreme Court’s Safari Retreats Ratio Issue Whether assessment orders denying Input Tax Credit (ITC) under Section 17(5)(d) of the CGST/TNGST Act on inputs used… Read More »

Reassessment order passed under Section 148A(d) beyond cut-off date is invalid and time-barred.

By | September 26, 2026
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Reassessment order passed under Section 148A(d) beyond cut-off date is invalid and time-barred. Issue Whether a reassessment order passed under Section 148A(d) on 28.07.2022 under the new regime, following an initial notice issued on 30.06.2021 under the old regime, is time-barred and legally unsustainable as it fell beyond the cut-off date of 01.04.2021 for Assessment… Read More »

Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands

By | September 25, 2026
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Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands Issue Whether the proviso to Section 107(6), requiring a mandatory 10 percent pre-deposit of penalty, applies to an appeal where the detailed assessment order confirmed tax, interest, and penalty, even if Form DRC-07 was issued solely for the unpaid penalty portion.… Read More »

Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act

By | September 25, 2026
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Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Issue Whether post-determination recovery measures under Section 79 empower tax authorities to block, including negative blocking, an assessee’s Electronic Credit Ledger (ECL), as… Read More »

GST Registration Cancellation Set Aside and Restoration Directed Subject to Standard Statutory Conditions Precedent

By | September 25, 2026
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GST Registration Cancellation Set Aside and Restoration Directed Subject to Standard Statutory Conditions Precedent Issue Whether the cancellation of the petitioner’s GST registration dated 20.02.2023 should be set aside and restored in line with the binding precedent established in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST). Facts Cancellation Order: The petitioner’s GST… Read More »

Section 80P Deduction Allowed to Primary Cooperative Society for Belated Return Subject to Nominal Costs

By | September 25, 2026
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Section 80P Deduction Allowed to Primary Cooperative Society for Belated Return Subject to Nominal Costs Issue Whether a primary cooperative society can be allowed the substantive tax benefit of deduction under Section 80P read with Section 80AC despite filing its return of income beyond the due date prescribed under Section 139. Facts Assessment Year: AY… Read More »

Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A

By | September 24, 2026
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Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A Issue Whether a statutory deemed stay of recovery obtained upon filing an appeal with pre-deposit automatically invalidates or mandates the unblocking of an Electronic Credit Ledger previously blocked under Rule 86A of the CGST/TNGST Rules. Facts Ledger Blocking: The tax authority… Read More »

Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing

By | September 24, 2026
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Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Issue Whether the Appellate Authority can reject a statutory GST appeal on the grounds of limitation under Section 107 when the appeal was filed within the specific… Read More »

High Court Directs Appellate Adjudication Without Limitation Bar for Assessment Order Uploaded Solely on Portal

By | September 23, 2026
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High Court Directs Appellate Adjudication Without Limitation Bar for Assessment Order Uploaded Solely on Portal High Court Directs Appellate Adjudication Without Limitation Bar for Assessment Order Uploaded Solely on Portal Issue Whether a writ petition challenging a GST assessment order passed without physical service and alleged denial of personal hearing should be entertained directly under… Read More »

Bunching multiple financial years into a single GST assessment order is invalid and without jurisdiction.

By | September 22, 2026
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Bunching multiple financial years into a single GST assessment order is invalid and without jurisdiction. Issue Whether the GST authorities have the jurisdiction to issue a single composite Show Cause Notice or assessment order by clubbing multiple financial years under Section 73, or if year-wise proceedings are mandatory. Facts Period Involved: The tax period under… Read More »