#conditional relief

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Impugned GST demand quashed subject to 25% deposit, as High Court allows taxpayer chance to prove genuineness of purchases and directs unblocking of credit

Case Summary Case Title: Nana and Co. v. Deputy State Tax Officer (ST), MaduraiCourt: Madurai Bench of Madras High CourtPetition No.: W.P.(MD) No. 20182 of 2025Date of Judgment: 30.07.2025Category of Dispute: Input Tax Credit (ITC) – Bogus dealer / blocked creditRelevant Sections: Section 16, Section 73/74 of CGST Act, 2017; Rule 86A of CGST/TNGST Rules, 2017 Facts (Paras 1–3) The petitioner,…

Impugned GST demand quashed subject to 25% deposit, as High Court allows taxpayer chance to prove genuineness of purchases and directs unblocking of credit

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Opportunity for Fresh Hearing in GST Assessment on Turnover Mismatch

Case Details Case Title: Tvl. R. Jayaramakrishnan v. Deputy State Tax Officer-1 & Anr. Court: Madras High Court Petition No.: W.P. No. 36499 of 2024 with W.M.P. Nos. 39344–39346 of 2024 Date of Judgment: 09.12.2024 Category of Dispute: Input Tax Credit / Assessment Dispute (Mismatch of Turnover in Returns and 26AS) Relevant Sections: Section 73 & 74 of the CGST Act, 2017 (Determination of…

Opportunity for Fresh Hearing in GST Assessment on Turnover Mismatch