Madras High Court

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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E-Way Bill Provisions takes care of Interest of Revenue: HC

K.K.Ramesh Vs. The Union of India (Madras High Court)

K.K.Ramesh Vs. Union of India (Madras High Court) By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by the improper implementation of Integrated Goods and Services Tax Act and the Central Goods and Services Tax Act, which were passed during the year 2017. 3. […]...

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TNGST Act, 1959: Routers, Hubs & Switches are Computer Peripherals attracting 4% Sales Tax

M/s. Dax Networks Ltd. Vs The Commissioner of Commercial Taxes (Madras High Court)

Heard Mr.P. Rajkumar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondents....

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Madras HC decision in Cairn India of exercise of Jurisdiction U/s. 263 by DIT

M/s. Cairn India Ltd. Vs. Director of Income Tax (Madras High Court)

A division bench of Madras High Court recently invalidated an assessment order against M/s. Cairn India Ltd. The primary object of the Assessee is to carry on exploration and production of oil and gas in India. For this purpose, it had acquired participating interest in various oil and gas blocks....

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Purchase of property from defaulting Sales Tax Dealer not liable for his Sales Tax Arrears in absence of charge over property by Sales Tax Dept.

Noor M. Saied Vs. The Commercial Tax Officer (Madras High Court)

Noor M. Saied Vs. The Commercial Tax Officer (Madras High Court) Petitioner has purchased the property for valuable consideration and in the absence of charge over the property by the Sales Tax Department, the petitioner cannot be made liable to pay alleged arrears of Sales Tax for the defaulting dealer and for such reason, the […]...

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CST exemption on sale of zip fasteners to readymade garment manufacturer / exporter allowed by Madras HC

M/s. Zip Industries Ltd. Vs. The Commercial Tax Officer (Madras High Court)

The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a ready made garment manufacturer, who has exported the ready made garments outside the territory of India. ...

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Assessment made without calling any specific document and and merely for non-furnishing of documents before Enforcement Wing Officials is invalid

Essar Steel India Ltd. Vs. The Deputy Commissioner (CT) II (FAC) (Madras High Court)

The Madras High Court, while quashing an assessment passed under Tamil Nadu Value Added Tax Act (TNVAT), ruled that Assessing Officer, being an Independent Authority, cannot be compelled to follow the direction of the enforcement authority and the court quashed the assessment. ...

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