Madras High Court in the case of Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs related to provisional release of seized goods granted petitioner an opportunity for a personal hearing.
Madras High Court rules a second Section 148 notice under the Income Tax Act unnecessary if the first is already served, emphasizing compliance for reassessment challenges.
Madras High Court held that the suit can be maintained by a representative of the Trust in terms of the Trust Deed for and on behalf of the Trust.
In the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST), the Madras High Court quashed the order passed without providing an opportunity of hearing and directed the Revenue Department to conduct afresh proceedings.
Madras High Court rejected the writ filed by the petitioner and instructed the assessee to pursue an appeal before the Appellate Authority. The High Court further directed the Appellate Authority to expedite the proceedings and resolve the case promptly.
In Srikals Graphics Private Ltd Vs Assistant Commissioner (ST), Madras HC ordered a fresh enquiry due to absence of notice on freezing of a bank account
Exide Industries, a registered company under the Goods and Services Tax Act, has failed to receive a time extension from GST authorities to respond to a show cause notice. The Madras High Court has set aside the orders passed by the respondent and granted 30 days to file an explanation on pending queries.
Madras High Court held that there is no necessity for providing opportunity to each and every member of the Society in the proceedings initiated under Section 34A of the Income Tax Act.
Madras High Court dismissed writ petition, stating that if there is an alternative remedy available, the petitioner should pursue that remedy before resorting to a writ petition.
Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal.
