Madras High Court

HC set aside order as reasons for rejection of GST refund not been recorded in writing

GNC Infra LLP Vs Assistant Commissioner (Madras High Court)

GNC Infra LLP Vs Assistant Commissioner (Madras High Court) Impugned orders being order dated 26.07.2021 with regard to Ist writ petition and being order dated 28.07.2021 with regard to IInd writ petition are set aside solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule [&hel...

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Post substantial compliance denial of benefit of ITC on technicality is unsustainable in law

Commissioner of GST and Central Excise Vs Bharat Electronics Limited (Madras High Court)

there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined...

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No necessity of extending benefit of cross-examination to assess tax on assets seized

A. N. Dyaneswaran Vs CIT (Madras High Court)

There is no dispute that unaccounted cash and jewellery and valuables were recovered during the course of search conducted at the premises of the petitioner and the petitioner’s associates. These assets have to be taxed in the hands of the petitioner. To assess tax on the assets seized from the petitioner, there is no necessity for exte...

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Credit of story & screenplay, doesn’t acknowledge copyright of film to author

S.J.Suryah (a.k.a. S.Justin Selvaraj) Vs S. S. Chakravarthy (Madras High Court)

S.J.Suryah (a.k.a. S.Justin Selvaraj) Vs S. S. Chakravarthy (Madras High Court) Facts- According to appellant, the credit for the story, screenplay and dialogue pertaining to the film ‘Vaalee’ was given to him. The appellant argued that the Trial Court had erred in granting interim injunction, merely because the Petitioner could not p...

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Property tax exemption not available to college building

Christian Medical College Vellore Association Vs Government of Tamil Nadu (Madras High Court)

Christian Medical College Vellore Association Vs Government of Tamil Nadu (Madras High Court) Facts- The petitioner is a society registered in terms of the Societies Registration Act managing and administering the Christian Medical College and Hospital at Vellore. The challenge in this Writ Petition is to an order passed by the respondent...

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Auction purchase- Stamp Duty/Registration not payable when filing copy of sale certificate

Tripower Enterprises (Private) Limited Vs Sub Registrar (Madras High Court)

Tripower Enterprises (Private) Limited Vs Sub Registrar (Madras High Court) Conclusion: Auction purchasers of immovable property need not pay registration fees or pay stamp duty when filing a copy of sale certificate under Section 89(4) of the Registration Act, 1908. Held: In pursuance of the sale notice under SARFAESI Act, the second re...

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Madras HC directs customs department to check availability of advance authorization scheme

Czarnikow Group Limited Vs Senior Intelligence Officer (Madras High Court)

Czarnikow Group Limited Vs Senior Intelligence Officer (Madras High Court) Facts- The issue to be decided in the present matter is thus whether the ownership of the asset vests in the petitioner or RS, which in turn, would determine, as a consequence, whether the NCLT is the appropriate forum to adjudicate the petitioner’s prayers, incl...

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Collection of cash handling charges from stamp vendors by SBI is illegal

P. S. Shanmuga Sundaram Vs  Director Treasuries and Accounts Department (Madras High Court)

P.S.Shanmuga Sundaram Vs Director Treasuries and Accounts Department (Madras High Court) Facts- The Petitioners are in the business of vending stamp papers since 1988 and holding valid licenses. The grievance of the Writ Petitioners is that since January, 2015, the Respondents are illegally demanding the Petitioners to deposit Rs.15/- fo...

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Collection of cash handling charges from stamp vendors by SBI is illegal: HC

P.S.Shanmuga Sundaram Vs The Director (Madras High Court)

HC held that is not proper on the part of State Bank of India to collect cash handling charges from the stamp vendors. Accordingly, the Second and Third Respondents have failed to establish that they have the authority to collect cash handling charges from the stamp vendors, who all are depositing money through Treasury Challans for purc...

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Writ maintainable Alternative Remedy available examining records, facts mis-match

Kanunga Extrusion Private Limited Vs Assistant Commissioner (ST) (Madras High Court)

In present facts of the case, the Hon’ble High Court dismissed the writ petitions by observing that question of looking into the records, going into the facts and examining mismatch, this exercise can be done by the Appellate Authority only. Therefore, petitions shall avail alternative remedy....

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