Case Study Name: Tvl. Muthu Packaging Works V/S Proper Officer/Assistant Commissioner (ST) {HIGH COURT OF MADRAS} : Date of Order : 12-06-2024 Case Overview: Tvl. Muthu Packaging Works filed a writ petition challenging an order related to the denial of Input Tax Credit (ITC) under Section 17(5) of the …
Case Study Name: Natarajan Patchirajan V/S State Tax Officer {HIGH COURT OF MADRAS): Date of Order : 13-06-2024 Case Overview: Natarajan Patchirajan filed a writ petition challenging an order dated 06.06.2023 issued by the State Tax Officer. The petitioner argued that his tax liability under the GST Act had …
Case Study Name: Aalient V/S Assistant Commissioner (HIGH COURT OF MADRAS) : Date of Order : 13-06-2024 Case Overview: Aalient, a taxpayer under the composition scheme for GST, filed quarterly returns using Form GSTR-4. The revenue department issued a tax demand alleging a mismatch between the inward and outward …
Gopal Nondy V/S Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} : Date of Order : 13-06-2024 Case Overview: Gopal Nondy, a proprietor, was involved in job work for M/s Apex Auto Private Limited, receiving and returning consignments of railway components. During transportation of goods back to the …
Case Study Name: Munusamy Nagabushanam (Deceased) V/S Deputy Commercial Tax Officer {HIGH COURT OF MADRAS} : DATE OF ORDER : 13-06-2024 Case Overview: Munusamy Nagabushanam, who had passed away on 08.05.2021, was the subject of assessment orders issued after his demise. His son, the petitioner, challenged these assessment orders …
Case Study Name: Mohan Enterprises V/S Deputy/Assistant Commissioner of GST & Central Excise {HIGH COURT OF MADRAS) : DATE OF ORDER : 13-06-2024 Case Overview: Mohan Enterprises challenged an order confirming a tax proposal due to a mismatch between their GSTR 3B returns and auto-populated GSTR 2A. They contended that …
Case Study Name: Arya Cotton Industries v/s Union of India {HIGH COURT OF GUJARAT} : Date of Order : 14-06-2024 Case Overview: Arya Cotton Industries challenged the levy of interest by the tax authorities beyond the due date of payment of tax until the filing date of the return. They …
Case Study Name: Landmark Cars (P.) Ltd. V/S Union of India {HIGH COURT OF GUJARAT) : DATE OF ORDER – 14/06/2024 Case Overview: Landmark Cars (P.) Ltd., an authorized distributor of Mercedes Benz cars, faced a penalty under Section 129 of the GST Act due to a mismatch in the …
Case Study Name: John Buildwell India (P.) Ltd. V/S Joint Commissioner of Central GST and Central Excise {HIGH COURT OF MADRAS} DATE OF ORDER : 14-06-2024 Case Overview: John Buildwell India (P.) Ltd. filed a writ appeal challenging an assessment order issued by the Joint Commissioner of Central GST and …
Case Study Name: Aditya Steel Trading v/s Joint Commissioner, Central Goods and Services Tax and Central Excise {HIGH COURT OF BOMBAY} : Date of Order : 18-06-2024 Case Overview: Aditya Steel Trading challenged an order demanding tax under the GST Act, 2017, issued by the Joint Commissioner of Central Goods …
