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The Madras High Court has directed the Centralized Processing Centre (CPC) to issue a fresh intimation under the Income Tax Act, 1961, as it failed to notify the petitioner before passing a rectification order regarding a defective Form 3CD. The court, led by Justice C. Saravanan, noted that the petitioner had already revised the defective form and remitted the matter back to the CPC. The time taken for the case to be pending before the court won’t be considered when calculating the statutory time limit under Section 153 of the Income Tax Act.
by Sekar Reporter · Published December 25, 2025
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Madras High Court at Madurai quashed the cancellation order that had resulted in the cancellation of the applicant’s GST registration. The cancellation was effected due to the failure to file GST returns for a continuous period of six months. The applicant cited health and financial difficulties as the reasons for such non-compliance.”
by Sekar Reporter · Published March 4, 2026