White Cliffs Hair Studio Private Ltd Vs Additional Commissioner (Madras High Court) No Service Tax to be levied on fitment and preparation of scalp to make Wig The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and […]
The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted, since the request for revocation is not filed within the statutory period of 90 (30+60) days. The representation for revocation of cancellation of registration could not be done.
Held that impugned award set aside as the same was passed rejecting the counter claim, which was duly filed within the time limit, as being time barred.
Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959.
SC in case of Filco Trade Centre Pvt. Ltd. allowed ‘any aggrieved registered assessee’ to file a form seeking Transitional credit or revision thereof
Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]
Held that Government is vicariously liable for negligence on the part of the Government hospital. Court ordered lumpsum compensation of Rs. 5 Lakhs payable to the petitioner.
The tax liability of the petitioner does not get effaced by efflux of time. The Department can attach the property under Rule 48 r/w Rule 60 and bring the same property for sale in terms of the provisions of the IInd schedule to the Income Tax Act, 1961.
It can be held that even before the issue of process or examining the sworn statement of the complainant, there could be cognizance in a particular case.
Held that import of gold is not prohibited, but restricted subject to prescribed quantity on payment of duty.