R.Barathbaran (Died) Vs R. Nallathambi (Madras High Court) There is no mandatory provision under the Negotiable Instruments Act that both the signature and thump impression has to be obtained for a pro-note and the lower Appellate Judge has totally misguided and misused the provision of the Negotiable Instruments Act, regarding burden of proof and not […]
Madras HC directs sanction of refund, which was not sanctioned due to non transmission of data from GST portal to Customs portal, due to entry of wrong details in GSTR 3B by the taxpayer.
Gujan Builder Vs Designated Committee (Madras High Court) In this case The SVLDRS 4 was not issued by the Designated Committee at that point of time. Since there is no provision to manually process it now, your request to issue discharge certificate cannot be acceded to. Moreover, the only situation where manual processing is possible […]
S.R.Trust Vs PCIT (Madras High Court) ITAT held that procedure of cancellation of the registration already enjoyed either under 12A regime or 12AA regime in the case of the petitioner, in view of the new regime having been introduced, shall take place only after disposing the application made by the trust or institution, under the […]
Tvl. Kumaran Filaments (P) Ltd. Vs Commissioner of Central GST and Central Excise (Madras High Court) Insofar as the due of interest is concerned, the factual matrix is that, the entire amount of Rs.50,21,080/- was very much available in the credit of the petitioner for the whole period, therefore, if at all, the same is […]
Tvl.G.Sankar Timber Depot Vs State Tax Officer (Adjudication) (Madras High Court) It is the case of the petitioner that despite the aforesaid order, the respondent had proceeded to issue the notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 by attaching […]
Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) Judgement The Madras High Court has held that credit which remained unutilized on the date of accident in the regular returns filed by the Petitioner, shall be allowed to the Petitioner either by way of suitable credit entry in the electronic cash register of […]
The show cause notice is challenged on the ground that apart from the demands proposed in the earlier proceedings, there were proposals in the impugned order dated 20.12.2019.
Tvl. Asian Paints Limited Vs Assistant Commissioner (ST) (Madras High Court) This Writ Petition has been filed seeking for issuance of a Writ of Mandamus directing the first respondent herein to accept the bank guarantee equivalent to the disputed penalty amount of Rs.25,86,662/- in accordance with the provisions of Section 129(1)(c) of the CGST Act, […]
Indira Gandhi Centre for Atomic Research Vs Shri. D. Ganesan (Madras High Court) Facts- The short question that arises for consideration is whether the 1st respondent who has admittedly submitted a fake/ false certificate as belonging to Scheduled Caste (SC) Community, though the 1st respondent admittedly belonged to Back ward Class (BC) and thereby enjoying […]
