Tax Tijori

Madras High Courts’s Advocacy for Regional Language GST Notifications is Important MFA will be mandatory for taxpayers with an AATO of more than Rs 20 Crores from 01/01/2025. above Rs 5 Crores from 01/02/2025, and for all taxpayers from 01/04/2025. Purchase of metal scrap from Unregistered dealer now under Reverse Charge Mechanism. CBDT raises Monetary Limits for Income Tax Appeals before ITAT, HC and SC ITR Filing Last Date for all Assessees and claim TDS/TCS is 31/12/2024.

GST JUDICIARY

Held

Failure to upload necessary Documents regarding GST Invoices and Payment Proof due to Error in Petitioner Office. Delhi High Court directs Readjudication.

Authority

High Court

Citation

2024-TaxTijori-GST-J-080

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Held

Madras High Court quashes GST Assessment Order as Confirmed Tax Liability Exceeds Amount in SCN.

Authority

High Court

Citation

2024-TaxTijori-GST-J-079

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Held

Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address

Authority

High Court

Citation

2024-TaxTijori-GST-J-078

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Held

ITC Reflected in GSTR-2A higher than availed and Reflected in GSTR-3B. Madras HC sets aside GST Order against Larsen and Toubro.

Authority

High Court

Citation

2024-TaxTijori-GST-J-077

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Held

Delay in Processing GST Cancellation Application. Delhi High Court directs to Dispose Application within Four Weeks.

Authority

High Court

Citation

2024-TaxTijori-GST-J-076

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Held

Seizure of cash during GST search operation is illegal and arbitrary, unless it directly relates to unaccounted goods sale proceeds.

Authority

High Court

Citation

2024-TaxTijori-GST-J-075

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Held

Bombay High Court quashes Assessment Order Citing Violation of Principles of Natural Justice & Denial of Fair Personal Hearing.

Authority

High Court

Citation

2024-TaxTijori-GST-J-074

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Held

Prima facie Pre-SCN (ASMT-10) Before issue of DRC-01 is Mandatory.

Authority

High Court

Citation

2024-TaxTijori-GST-J-073

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Held

Section 107 of GST Act Does Not Exclude Applicability of Section 5 of Limitation Act, 1963

Authority

High Court

Citation

2024-TaxTijori-GST-J-072

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Held

Madras High Court condoned 78-day delay in filing appeal under GST framework

Authority

High Court

Citation

2024-TaxTijori-GST-J-071

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