Madras High Court

Madras HC directs Govt to Facilitate uploading of Form TRAN-1

Anand Distributors Vs Union of India (Madras High Court)

Anand Distributors Vs Union of India (Madras High Court) There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and […]...

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University liable to Pay Service Tax on Renting of Immovable Property

Manonmaniam Sundaranar University Vs The Joint Director(Gst Intelligence) (Madras High Court)

Manonmaniam Sundaranar University Vs Joint Director (GST Intelligence) (Madras High Court) The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service. However, there is no justification in levying penalty. The assessee is...

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Reasonable Opportunity of being heard to dealer must prior to framing Assessment Order: HC

Sham Interiors Vs Assistant Commercial Tax Officer (Madras High Court)

Sham Interiors Vs Assistant Commercial Tax Officer (Madras High Court) The proviso to Section 24(3) of Puducherry Value Added Tax Act, 2007 specifically requires that the dealer be afforded reasonable opportunity of being heard prior to framing of an assessment. Such reasonable opportunity, Courts have been consistently held, must include...

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Sales Tax on Lease rental against goods supplied in the course of Import by NBFC

Russell Credit Ltd. Vs Commercial Tax Officer (Madras High Court)

Russell Credit Ltd. Vs. Commercial Tax Officer (Madras High Court) The respondent bank entered into an agreement with Hindustan Power Plant Limited, Hosur, for importing and leasing of machinery on rental basis. The master lease agreement was entered into on April 17, 1998. There afterwards, the respondent bank ordered for machinery as pe...

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Candidature cannot be rejected by making employees undergo a test without wearing glasses

The State of Tamil Nadu Vs M. Salai Gayathri (Madras High Court)

The State of Tamil Nadu Vs M. Salai Gayathri (Madras High Court) The issue involved in these batch of Writ Appeals lies in a narrow compass viz., Is a person, who could only perform a regular function by wearing glasses would become disentitle to a post he can otherwise perform, by making an assessment qua […]...

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VAT Assessment order cannon be passed on mere Presumptions

S.R. Paramasivam Vs Commercial Tax officer (Madras High Court)

The Assessing Officer rejected the reply filed by the appellant by holding that there was no opening and closing stock of goods and all the goods were purchased as sold out during the assessment year. Further, the Trading, Profit and Loss Account disclosed gross loss and had the dealer sold all the goods purchased with a marginal increase...

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VAT on AC service Charges – HC referred matter Back to Officer for fresh Adjudication

Tvl. Weather Maker Vs Commissioner of Commercial Taxes (Madras High Court)

Tvl. Weather Maker Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner is engaged in trading of LLOYD Air Conditioners. The case of the petitioner is that the petitioner had also been doing maintenance contract. For the said service rendered by the petitioner, the petitioner was paid the charges. According to the petiti...

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Provision for wage arrears is an ascertained liability: HC

CIT Vs Metropolitan Transport Corporation (Chennai) Ltd. (Madras High Court)

CIT Vs Metropolitan Transport Corporation (Chennai) Ltd. (Madras High Court) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in holding that the provision for wage arrears of Rs.5.80 crores is an ascertained liability, notwithstanding the fact that the said provision has been accoun...

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Assessee has option to choose initial from which it may desire to claim Section 80IA deduction for ten consecutive years

CIT Vs Tamil Nadu Newsprint and Papers Limited (Madras High court)

CIT Vs Tamil Nadu Newsprint and Papers Limited (Madras High court) It is abundantly clear from Sub-Section (2) of Section 80IA that an assessee who is eligible to claim deduction u/s 80IA has the option to choose the initial/first year from which it may desire the claim of deduction for ten consecutive years, out of […]...

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Paper Import: HC explains what Constitutes a stock lot

Jayasakthi Papers Vs Commissioner of Customs (Madras High Court)

Jayasakthi Papers Vs Commissioner of Customs (Madras High Court) The only question that arises for my consideration is whether the goods imported by the petitioner can be termed as a stock lot. This expression in normal parlance refers to those goods whose transaction value is less than the market value on account of their purchase [&hell...

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