M/s. SRF Limited Vs Customs, Excise and Gold Control Appellate Tribunal (Madras High Court) Conclusion: Refund could be granted only to a person who had paid the duty and not to anyone else and if the ultimate consumer could not be identified, the amount would be retained in the fund. Therefore, the subsequent issuance of […]
Kannan Ramdurai Iyer Vs Commissioner of Customs (Madras High Court) In the present case the impugned intimation is dated 30.09.2020, signed on 29.09.2020 by the officer. The date of seizure is 06.03.2020 and the periods of six months (original period of seizure) expires on 05.09.2020. The intimation of extension should have been brought to the […]
HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutory scheme and is contrary to the statutory provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017.
High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.
Commissioner of GST & Central Excise Vs TVS Motor Co. Ltd. (Madras High Court) The facts clearly show that there is direct nexus between the activity of TVSFS with that of the activity of the We say so because of the exclusive arrangement between the assessee and TVSFS. The Revenue has not disputed the factual […]
Senior Intelligence Officer Vs KPN Travels India Ltd. (Madras High Court) Learned counsel for the first respondent would submit that by attaching all 14 bank accounts, the business operations of the first respondent have been absolutely crippled and they are unable to pay salaries, discharge creditors, etc. In the light of the above, we direct […]
The Assessing Officer rejected the reply filed by the appellant by holding that there was no opening and closing stock of goods and all the goods were purchased as sold out during the assessment year. Further, the Trading, Profit and Loss Account disclosed gross loss and had the dealer sold all the goods purchased with a marginal increase in sale price over the purchase price, then the Trading Account would reflect a different picture with a gross profit.
Quantum Coal Energy (P) Ltd. Vs Commissioner, Office of the Commissioner of Customs (Madras High Court) 1. Canon effect – SCNs being quashed since an officer who did assessment can only do re-assessment. 2. SCN quashed on the basis of Honorable SC Canon Ruling by Madras High Court in WP 10186 of 2014 vide order […]
Cuddalore Municipality Vs Joint Commissioner of GST & Central Excise (Madras High Court) Only Support services provided by the government or local authorities that have been excluded from the negative list entry are in the negative list. Otherwise, all service of government and local authorities are not taxable. Support services was defined in Section 65B […]
Russell Credit Ltd. Vs. Commercial Tax Officer (Madras High Court) The respondent bank entered into an agreement with Hindustan Power Plant Limited, Hosur, for importing and leasing of machinery on rental basis. The master lease agreement was entered into on April 17, 1998. There afterwards, the respondent bank ordered for machinery as per the specification […]
