Madras High Court

HC quashes Search Assessment based on unauthorized search 

Pavithra Sugichandran Vs ACIT (Madras High Court)

Admittedly, if a search is conducted by applying Section 153A of the Income Tax Act, there should be a specific authorization. In the instant case, admittedly, there is no warrant authorization to conduct search as per Section 132 of the Income Tax Act on the petitioner....

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Personal bond instead of bank guarantee as condition for stay of assessment order allowed

Royal Welding Wires Private Limited Vs Deputy Commissioner (CT) (Madras High Court)

Madras High Court allowed the writ petition and directed acceptance of personal bond instead of bank guarantee, as condition for stay of assessment order, pending disposal of appeal in VAT demand matter....

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Government Orders determining ceiling fees for professional is irrational: HC

V. Ayyadurai Vs State of Tamil Nadu (Madras High Court)

Madras High Court held that Government Order No. 339/Public (Law Officers) fixing fees for the law officers is extremely irrational. Government Orders determining a ceiling as fees for a professional cannot be accepted by any court of law....

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Finalization of GST assessment without providing personal hearing is unjustified

SKS Builders and Promoters Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court held that finalization of assessment without granting of personal hearing is against the principles of natural justice and liable to be quashed....

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Substantive GST liability falls on supplier and protective liability upon Purchaser

Pinstar Automotive India Pvt. Ltd. Vs Additional Commissioner (Madras High Court)

While GST Department may reverse credit in the hands of purchaser, this has to be a protective move, to be reversed and credit restored if liability is made good by supplier. Thus, substantive liability falls on supplier and protective liability upon purchaser....

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Resubmit C’ &‘F’ Declaration Forms for validating assessment order under TNVAT Act: HC

Balaji Machine Works Pvt Ltd Vs Assistant Commissioner (CT) (Madras High Court)

Assessee had submitted the C and F Declaration Forms with the respondent after passing of the impugned assessment orders, assessee was directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the C and F Declaration Forms and all other required doc...

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HC confirms addition for unexplained amount deposited in bank account

Rakeshbeniyal Vs ITO (Madras High Court)

Rakeshbeniyal Vs ITO (Madras High Court) By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2. This writ petition has been filed challenging the impugned order dated 19.04.2022, passed by the first respondent under Section 148-A(d) of the Income Tax Act, 1961. 3 […...

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HC quashes order considering violation of Natural Justice principal & huge demand

Murugeshan Rathinavel Subramaniam Vs Assessment Unit (Madras High Court)

As seen from the impugned Assessment Order, the show cause notice was issued by the respondents on 13.12.2022 and the impugned Assessment Order has been passed on 22.12.2022, within a short period even though a request was made by the petitioner by his communication dated 16.12.2022 seeking for ten days time to submit a reply to the show ...

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HC directs CBDT to hear representation to condone delay in payment under IDS 2016

Kuzhanthai Velu Ragothaman Vs Chairman, CBDT (Madras High Court)

The petitioner has applied under the Income Declaration Scheme, 2016. Admittedly, he has not paid the entire dues as per the scheme, but he has paid a major portion of it, i.e., 94%....

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Principles of natural justice not violated as AO provided several opportunities

AA 282, Kolappalur Primary Agricultural Coop Credit Society Limited Vs National Faceless Assessment Centre (Madras High Court)

Several opportunities were given to petitioner to respond to notices sent by Assessing Officer so no violation of Principles of natural justice...

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March 2023