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Madras High Court

Madras HC Orders Income Tax Department to Refund Excess Recovery Beyond 20%

August 28, 2023 537 Views 0 comment Print

Southern Explosives Company P. Ltd. Vs PCIT (Madras High Court) Introduction: In a significant ruling, the Madras High Court has addressed the issue of excessive tax collection by the Income Tax Department. The case in contention is between Southern Explosives Company P. Ltd. and the Principal Commissioner of Income Tax, Chennai. Analysis: The petitioner, Southern […]

No Writ Remedy if assessee defaults in Law compliance & not-cooperated in proceeding

August 25, 2023 762 Views 0 comment Print

Exploring the case of Karmaxx Infotech vs. Assistant Commissioner (ST) in the Madras High Court about GST registration cancellation and legal compliance.

Addition due to non-filing of reply by assessee- HC Directs AO to Pass speaking order

August 24, 2023 597 Views 0 comment Print

In the case of Vinplex India Private Limited Vs Additional/Joint/Deputy/ACIT, the Madras High Court addresses the consequences of unexplained income addition due to non-filing of reply by the assessee, accompanied by changes in address and email ID. The court directs the Assessing Officer to pass a speaking order.

Roasted areca/ betel nut is specifically covered under CTH 2008 19 20

August 23, 2023 2160 Views 0 comment Print

Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification.

TNGST: Two wheeler fan belts attracts 5% tax & tractor fan belts attracts 3% tax

August 23, 2023 261 Views 0 comment Print

Madras High Court held that two wheeler fan belts falls under entry 30 of Part-C of TNGST Act attracting 5% tax and tractor fan belts are specifically found mentioned under entry 27 of Part-B of TNGST Act attracting 3% tax. Hence, it is not right to invoke general entry 50 to the same.

Employee Right to Vent in WhatsApp Group Not Misconduct: Madras HC

August 23, 2023 9327 Views 0 comment Print

Madras High Court upholds employees’ right to express critical views in private WhatsApp groups. Learn about case A. Lakshminarayanan vs Assistant General Manager and its implications

Madras HC: GST Department to De-Freeze Bank Account on Tax Instalment Payment

August 11, 2023 1041 Views 0 comment Print

Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.

Revenue Department cannot pass ex-parte rectification order u/s 161 of CGST Act

August 8, 2023 1725 Views 0 comment Print

HC set aside demand raised by Revenue Department on the ground that rectification order under section 161 of CGST Act was passed without giving opportunity of being heard to assessee.

HC direct Center to consider exempting Primary Agricultural Cooperative Credit Societies from Section 194N purview

August 7, 2023 699 Views 0 comment Print

Madras High Court directed the Ministry of Finance, Government of India and CBDT to consider exempting primary agricultural cooperative credit societies from the purview of the provisions of Section 194N of the Income Tax Act, 1961.

Motorized Boat Seizure: Madras HC Directs Assessee to Face Customs Authority Enquiry

August 6, 2023 279 Views 0 comment Print

Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.

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