The Court held that affiliation and inspection services do not qualify as “education” under Section 66D(l)(ii) and are taxable. The writ was dismissed for delay and lack of exemption eligibility.
The Madras High Court held that university affiliation, inspection, and related fees are not covered under GST exemption for services relating to admission or examination. The ruling clarifies that affiliation is a distinct taxable activity.
The High Court upheld Section 19(20) of the TN VAT Act, ruling that excess input tax credit must be reversed when goods are sold below invoice purchase price. It held ITC is a statutory concession and can be restricted to safeguard revenue.
Madras High Court held that compensation paid to agent on account of loss due to fluctuations in foreign exchange rate is allowable as business expense under section 37 of the Income Tax Act. Accordingly, disallowance of the same is not justified and liable to be deleted.
The Court held that losses already set off in earlier years cannot be notionally carried forward for computing deduction under Section 80IA. The ruling follows binding precedent restricting retrospective reworking of absorbed losses.
The Madras High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The Court held that mere portal service without effective opportunity violates principles of fairness.
Relying on the retrospective insertion of Section 16(5), the Court quashed orders reversing ITC as time-barred. The Department was restrained from proceeding on limitation grounds.
The High Court permitted the assessee to file an appeal beyond limitation upon depositing 50% of disputed tax in two instalments. Non-compliance would permit recovery proceedings.
Madras High Court held that affiliation fee collected by the Universities does not fall within exemption hence such fees collected by the University from the Colleges as affiliation fees is amenable for levy of GST.
The Court held that pendency of a Supreme Court challenge on fish meal GST does not waive the mandatory 10% pre-deposit for appeal. The petitioner must comply before the appeal is entertained.
