The Madras High Court ruled that air curtains are not electrical fans, dismissing a petition from Almonard Limited and upholding a 12% sales tax under the Tamil Nadu General Sales Tax Act.
Madras HC declines to interfere in confiscation of Indian buffalo meat export, allowing petitioner to pursue appeal before Customs Appellate Authority.
In the case of Mobis India Limited vs. Principal Commissioner of Customs, the Madras High Court set aside a Tribunal’s order that rejected an appeal due to a 145-day delay.
Madras High Court has quashed GST notices against KAL Media, ruling that show-cause notices are impermissible if clubbed for multiple financial years in a single document.
The Madras High Court quashed a tax order against Natural Remedies Pvt. Ltd., citing a violation of natural justice. The court held that the company was denied a personal hearing and its reply was not considered.
Madras High Court held that Tribunal cannot convert itself into a disciplinary authority and impose punishment of censure. Accordingly, order punishment of censure is liable to be quashed and set aside.
Madras High Court held that section 173(5) Cr.P.C., 1973, is attracted only to cases instituted on police reports. Accordingly, the same cannot be invoked based on a police report but on a private complaint under the Central Excise Act, 1944.
Madras High Court held that writ petition against SCN demanding GST on construction of Mauritius Supreme Court cannot be entertained since the petition is premature and right course is to file detailed replay against the same.
Madras High Court upheld a single bench order quashing assessments on ITC reversal under the TNVAT Act, but allowed for the assessments to be revived if the Supreme Court reverses a prior High Court ruling.
Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.
