Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits
Madras High Court rules on provisional assessment conditions for areca nuts, directing quick verification of origin certificates for customs duty exemption, balancing revenue interests and timely clearance.
Madras High Court sets aside GST order against Jose Bone Products. Wrongly labeled as timber importers, the court cites violation of natural justice.
In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.
Madras High Court revives GST registration in a landmark decision. Analysis of legal proceedings, arguments, and court’s ruling.
Madras High Court directs de-freezing of Jey Tech Moulds Dies’ bank account as it filed a GST appeal and deposited 10% of the outstanding demand. Get the details here.
Since the penalty was reduced from 300% to 100% of the tax sought to be evaded, assessee was entitled to the benefit of Section 279(1A) of Income Tax.
Explore the Madras High Court’s stance on applying Section 5 of the Amended Prohibition of Benami Property Act retrospectively. Analysis of recent judgments and implications for pending cases.
The designated authority was directed to release the confiscated Digital Multifunction Equipment on condition that, assessee should pay/deposit the enhanced duty and this order would not stand in the way for Customs Department to go ahead with the further proceedings including the adjudication in the manner known to Law.
Madras High Court quashes penalty under TNVAT Act, stating AO needs a definite finding on wilful non-disclosure in the assessment order.
