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Madras High Court
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Madras High Court
Case Laws
Second GST demand proceedings quashed as the Court held that issuing a fresh DRC-07 for the same period was without jurisdiction when the earlier...
Kirti Gupta
-
13th November 2025
0
Case Laws
Assessment order quashed as the Court held that mere portal-upload of SCN, without exploring alternate statutory modes under Section 169 when the taxpayer remained...
Kirti Gupta
-
13th November 2025
0
Case Laws
Writ petition dismissed as the High Court held that statutory alternative remedy was available and no procedural infirmity existed in levy of late fee...
Kirti Gupta
-
13th November 2025
0
Case Laws
GST assessment order set aside as no personal hearing was granted in violation of Section 75(4) of the CGST Act
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order remanded as demand exceeded show cause notice and appeal delay of 15 days was condonable
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order remitted to appeal stage as entire GST dues were paid; High Court allows liberty to file statutory appeal without further pre-deposit
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order not interfered with; writ disposed granting liberty to file appeal under Section 107 despite expiry of limitation
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order and penalty under GST set aside; matter remitted for reconsideration as assessee was denied opportunity of effective reply
Kirti Gupta
-
4th November 2025
0
Case Laws
Bank attachment lifted as Madras High Court permitted pre-deposit to be adjusted from electronic credit ledger in line with CBIC Circular
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order quashed and remanded as petitioner denied fair hearing; reassessment directed after 25% pre-deposit of disputed tax.
Kirti Gupta
-
4th November 2025
0
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