📢 Top-5 Judgments of the week reported by CENTAX @centaxindia 📍1. Rajasthan High Court granted protection to assessee to file appeal before GST Tribunal within 3 months from date of its constitution. 🌿 Hukma Ram Dudi vs. State of Rajasthan (2024) 21 Centax 60

📍 2. Madras High Court allowed assessee to file all pending returns with payment of all dues for restoration of GST registration. 🌿 Kamala Catering vs. The Assistant Commissioner (Circle) (2024) 21 Centax 61 (Mad.)

📍3. Madras High Court remanded matter since assessee failed to reply to notice uploaded only on GST portal by GST Authorities ubject to assessee depositing 25% of disputed tax. 🌿Tvl. Gurusamy Shanmugaiah vs. Deputy State Tax Officer (2024) 21 Centax 64

📍 4. Madras High Court remanded matter as assessee wasn’t heard before issuing order confirming tax proposal. 🌿 Amrita & Co. vs. Assistant Commissioner (ST) (2024) 21 Centax 76

📍5. Order dismissing appeal to be set aside since assessee had submitted that delay in filing appeal was on medical ground: Calcutta High Court 🌿 Saha Construction vs. State Tax Officer (2024) 21 Centax 113