Madras High Court

Service tax liability cannot be determined based on mere P&L A/c

Firm Foundations Vs Principal Commissioner (Madras High Court)

The Writ Petitioner prays for a Writ of Certiorari calling for the records of Order-in-Original dated 21.04.2017 passed by the respondent and quashing of the same as arbitrary and illegal....

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Delay in filing Audit Report / ITR due to delayed NOC from erstwhile auditor condonable

REGEN Powertech (P.) Ltd. Vs Central Board of Direct Taxes (Madras High Court)

The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the order passed by the 1st respondent dated 01.06.2016 and consequently direct the 1st respondent to accept the Return Of Income filed by the petitioner Company for the assessment year 2014-15 under Section 1...

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Consider representation on applicability of GST on contract work for which agreements were executed prior to 01.07.2017: HC

Coimbatore Corporation Contractors Vs State of Tamil Nadu (Madras High Court)

Petitioner made representations stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable....

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In absence of provisions Penal Interest can’t be Levied under Tamil Nadu Tax on Luxuries Act, 1981

Tvl. Hotel Peacock Vs. The Commercial Tax Officer (Madras High Court)

While hearing the case between Tvl. Hotel Peacock vs. The Commercial Tax Officer, Madras High Court proclaimed in its recent order that penal interest can’t be levied under Tamil Nadu Tax on Luxuries Act 1981 since there is lack of provision....

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Service Tax on Composite Work of Engineering Design and Construction

Commissioner of Customs & Central Excise Vs M/s. Hindustan Construction Company Ltd. (Madras High Court)

Instant Civil Miscellaneous Appeal is filed against the order dated 30.04.2008, passed by the Customs, Excise, and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order No.434/2008....

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HC dismisses Writ challenging a compounding order as Assessee has a Revisional Remedy

S. Sivakumar Vs. The Deputy Commercial Tax Officer (Madras High Court)

Considering the fact that the petitioner has a revisional remedy as against the order dated 31.08.2015, this Court is inclined to grant one indulgence to the petitioner to pursue the revisional remedy within a time frame, failing which the respondent can take action for recovery including prosecution....

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Terminal Excise Duty payment is not Valid reason to deny Refund

Same Deutz-FahrIndia (P) Ltd. Vs Union of India (Madras High Court)

Same Deutz-Fahr India (P) Ltd. Vs Union of India (Madras High Court) AThe petitioner filed these writ petitions for the following reliefs: i. . W.P. No. 32596 of 2017 has been filed challenging the Policy Circular issued by the second respondent which denies the Terminal Excise Duty (TED) refund contrary to policy provisions and Foreign...

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TVAT: Sale of Equipments to Govt Educational Institutions attracts concessional VAT

M/s. Biojenik Engineering (P) Ltd. Vs. The Commercial Tax Officer (Madras High Court)

It is also an admitted fact that no such condition has been imposed in the notification, dated 20.12.1975 that the registered dealers engaged in sale of the above said goods, have to produce 'C'/'D' Forms for claiming concessional rate of tax. ...

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Application to revise return to cure Genuine Accounting Mistake can be made within Permitted Time

Tvl. Sri Ganesh Agencies Vs. The State Tax Officer (Madras High Court)

Though the Learned Special Government Pleader pointed out that it is a mistake of the Accountant and cannot be rectified, in my view, if a genuine mistake has crept-in, then, within the time permitted under the Statute, the dealer is entitled to file revised Form WW or revised return. ...

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Inability to pay Pre- Deposit can’t be ground to entertain a Writ Jurisdiction

Sun mac Enterprises Vs. The Commissioner of Central Excise (Madras High Court)

In the case of Sun mac Enterprises vs. The Commissioner of Central Excise, the Madras High Court held that inability to pay pre- deposit of 7.5 percent before the Commissioner (Appeals) cannot be a fit ground for invoking writ jurisdiction under Article 226 of the Constitution of India. ...

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