Institute of Franciscan Missionaries of Mary Vs Commissioner (Madras High Court) Merely because the petitioner is having certain out reach programmes which may be charitable in nature or that a section of patients are given free treatment would not automatically render the petitioner a charitable hospital. It would not mean that an exemption from payment […]
Thanikodi Vs Parameswari (Madras High Court) The learned counsel for the appellant would contend that though the driver of the offending vehicle does not posses driving licence, the insurance company cannot be exonerated from the liability and they have to pay and recover and relied upon the National Insurance Company Limited vs. Swaran Singh & […]
Tvl. Jai Guru Cables Vs Principal Chief Commissioner of GST and Central Excise (Madras High Court) Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2. The petitioner was running a Cable T.V. business. He had suffered an adverse assessment order vide order in Original No.MAD-CEX-000-ASC-021-11 dated 26.12.2011. […]
DCIT Vs Saint Gobain India Private Limited (Madras High Court) In the present cases, the Financial Year is 2015-16 and the assessment year is 2016-17. The period of 21 months would commence on 31.03.2017, the assessment year ended on 31.12.2018 normally and the extended period would end on 31.12.2019 and not on 01.01.2020. The contention […]
Numinous Impex (I) Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) As far as the goods falling under Customs Heading No. 8483-40-00 of the Customs Tariff Act 1975 are concerned, the rate of duty for goods both covered under these two Columns is only at 2%. Thus, there is no variation as far as […]
St. John CFS Part Pvt. Ltd. Vs Commissioner of Central Excise (Madras High Court, Madurai Bench) Taking note of the pendency of the merger proceedings, the parent company namely, M/s.St.John Freight System Limited, deposited the money as directed by the conditional order. The Tribunal has refused to accept such deposit as a proper compliance with […]
Rainbow Stones Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Under Section 142(3) of CGST Act, 2017, it is provided that, every claim for refund filed by any person before, on or after the appointed day (i.e. 01.07.2017), for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid […]
Both the petitioner and the respondent admit that as on date the above said address has been included in the petitioner’s place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned in the tax invoice raised by the supplier and in the E-way Bill.
RKS Agencies Vs State Tax Officer (Madras High Court) The petitioner purchased goods called cement from Andhra Pradesh, whereas, the petitioner is having the Branch office at Coimbatore which is the destination where the purchased goods has to reach. When the goods were transported, the vehicle was intercepted by the respondent Revenue Squad and they […]
R. Geethabanu vs. Government of Tamil Nadu (Madras High Court, Madurai Bench) The Madras High held that the aggrieved person cannot file claim petitions both under the Motor Vehicles Act ,1988 as well as the Workmen Compensation Act,1923 in respect of the very same accident. The court also held that previous decisions of various High […]
