Madras High Court held that rejection of rectification application filed under section 161 of the Goods and Service Tax Act, 2017 justified as the petitioner has not cooperated in the course of assessment.
Madras High Court, in case of Aqua Excel Vs Assistant Commissioner, allows petitioner to approach appellate authority with a delayed appeal under Tamil Nadu Value Added Tax.
Madras High Court condones the delay of 10 days in filing appeal as the petitioner was unaware of the orders as the orders was sent to the Consultant’s email id.
Madras High Court held that by including processes such as refrigeration, re-packing, polishing, labelling, re-conditioning repair, remaking, refurbishing, testing, calibration and re-engineering within the ambit of manufacture, the legislature clearly intended an expansive understanding of what constituted ‘manufacture’ for the purposes of ‘deemed export’.
Madras High Court directed provisional release of goods on the payment of enhanced customs duty. Further, directed that prayer for waiver of demurrage be addressed to appropriate respondent.
Madras High Court set aside the orders calling upon the petitioner to remit arrears of property tax as no notice was issued prior to passing order of re-assessment under section 137B of the Chennai City Municipal Corporation Act.
In K. Marimuthu Vs Commissioner of GST & Central Excise, Madras High Court allows an appeal beyond statutory period due to a cancer-related delay.
Madras High Courts decision to grant PRM Constructions a three-week extension to file a statutory appeal against Assistant Commissioner of GST & Central Excise, despite expiry of statutory limitation.
Explore the Madras High Court judgment in Angusamy Gounder Subbu Rathinamun vs. Assistant Commissioner. Insights on Section 143(2) notice in income tax assessments.
Madras High Courts ruling on ASR International vs Deputy Commissioner of Customs, regarding re-exportation of Link Samahan without payment of import duties.
