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Madras High Court

Madras HC Ruling on Gold Smuggling Abetment & Violation of Natural Justice

November 30, 2023 255 Views 0 comment Print

Explore the Madras High Court’s judgment in the case of Vikas Sharma vs Additional Commissioner of Customs, addressing penalties on a Customs Officer for abetting gold smuggling. The court examines challenges related to the denial of mandated opportunities under Section 112(a)(i) of the Customs Act, emphasizing principles of natural justice. Read the full text for an in-depth analysis and the court’s directive on seeking statutory remedies.

HC Directs GST Department to Grant Registration for Lessor & Lessee Operating in Same Premises

November 30, 2023 738 Views 0 comment Print

GST Registration denial for Lessor and lessee running business in same premises: HC directs GST Dept to Grant GST Registration & directs petitioner-Company to demarcate the property 

Madras HC Directs Release of Gold After Custom Duty Payment

November 30, 2023 339 Views 0 comment Print

Read the full text of the judgment/order from the Madras High Court regarding the withholding of gold imported by Mudra Precious Metals Pvt. Ltd. Without customs duty payment. The court directs the release of goods after the petitioner agrees to pay 100% duty under protest. Get insights into the case and the court’s decision.

Madras HC directs department to verify & Rectify Shipping Bill Error

November 30, 2023 222 Views 0 comment Print

Explore the Madras High Court’s judgment/order in K.G.Denim Ltd. vs. Commissioner of Customs, addressing an inadvertent error in 87 shipping bills. Learn about the court’s direction to inspect documents and the timeline set for resolution.

Pendency of Income Tax adjudication proceeding is not bar to proceed with prosecution

November 30, 2023 603 Views 0 comment Print

Discover if the pendency of an income tax adjudication proceeding is a bar to prosecution in the Madras High Court case of R. Revathy vs ACIT. Learn the legal principles & implications of the judgment & their effect on the petitioner’s case for an assessed income of Rs. 24,09,170/- for the assessment year 2012-13.

Madras HC: GST Registration Cancellation – Language & Notification Guidelines

November 30, 2023 717 Views 0 comment Print

Madras High Court addresses GST registration cancellation, emphasizing language accessibility in notices and suggesting SMS and regional language notifications. Details of the judgment included.

Prosecution for non-furnishing of return not sustained due to relief available under proviso to section 276CC

November 29, 2023 1653 Views 0 comment Print

Madras High Court held that initiation of prosecution for the offence punishable u/s. 276CC of the Income Tax Act cannot be sustained as proviso to section 276CC grants relief to assessee when tax payable determined by regular assessment, as reduced by advance tax paid and TDS, does not exceed Rs.3,000/-.

Input tax credit eligible as GST registration sought from retrospective date

November 28, 2023 699 Views 0 comment Print

Madras High Court held that as GST registration sought from retrospective date, the input tax credit ought to have provided. Accordingly, impugned order directing to forego Input Tax Credit is unreasonable and cannot be sustained.

CBDT circular fixing time limit for filing application for compounding of offences struck down

November 25, 2023 1023 Views 0 comment Print

Madras High Court held that the CBDT is not empowered to fix the time limit for filing the application for compounding of offences, which is contrary to the provisions of Section 279(2) of the IT Act. Accordingly, CBDT circular dated 14.06.2019 fixing the same is liable to be struck down.

TNVAT: Recovery proceedings cannot be initiated until Investigation is completed

November 25, 2023 501 Views 0 comment Print

In a Madras High Court ruling, recovery proceedings against Shewil Trading Company are halted until the Cyber Crime Cell completes its investigation. Know the case, implications, and the direction given by the court.

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May 2024