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Madras High Court

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

April 4, 2018 4584 Views 0 comment Print

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 139(1) of the Act.

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

April 1, 2018 2832 Views 0 comment Print

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.

Service Tax on Composite Work of Engineering Design and Construction

March 6, 2018 3546 Views 1 comment Print

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.

Order of Chennai High Court in the matter of Use of Trademark ‘ICAI’

February 20, 2018 891 Views 0 comment Print

V. Venkata Siva Kumar Vs Institute of Cost Accountants of India (Madras High Court) The petitioner seeks for a mandamus directing the first respondent to strictly comply with Sec 2(2) of Cost and Works Accountants Act 1959 as amended and desist from encroaching into the domains earmarked for the third respondent (Chartered Accountants) and further […]

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

February 5, 2018 1497 Views 1 comment Print

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.

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

January 10, 2018 2145 Views 0 comment Print

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.

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

January 4, 2018 1785 Views 0 comment Print

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.

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

January 3, 2018 2286 Views 0 comment Print

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. […]

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.

December 25, 2017 2055 Views 0 comment Print

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 […]

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

December 22, 2017 705 Views 0 comment Print

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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