The Madras High Court ruled that absence of pre-consultation does not invalidate a show cause notice, holding that departmental circulars are not legally binding.
The Madras High Court granted conditional bail to petitioners arrested for allegedly smuggling 2.3 kg of gold worth over Rs. 2.58 crore from Singapore to Madurai. The bail requires a Rs. 10,000 bond, passport surrender, and daily reporting to the Senior Intelligence Officer.
Madras HC held that contractors are entitled to reimbursement of 7% differential GST, as no additional input tax credit accrued after the GST rate increase.
The Court considered the period of incarceration and ordered the petitioner’s release on a Rs. 10,000/- bond, subject to mandatory conditions like surrendering his passport and daily reporting for four weeks.
The Madras High Court dismissed a writ petition for goods detention, stating the Customs Act provisions for transhipment were not applicable. The court advised the petitioner to pursue the matter under admiralty jurisdiction.
The Madras High Court directed the Customs Department to provisionally release second-hand Digital Multifunction Printers (MFDs) despite the department’s objection regarding environmental clearance. The release is subject to final customs adjudication.
Madras HC directed Customs to provisionally release used Digital Multifunction Printers (MFDs) under Section 110A, subject to final adjudication. HC ruled that MFDs are not prohibited under HOW Rules and ordered provisional release, applying benefit of doubt and prior court decisions.
The Madras High Court dismissed a writ petition, confirming the Appellate Authority’s rejection of an appeal against GST registration cancellation due to a statutory limitation period being exceeded by six months. The court held that the admitted delay was fatal as the petitioner failed to provide a justifiable explanation for the excessive lapse.
Madras High Court held that when the moisture content is below 10%, the same is to be considered only to be a roasted areca nut thus writ petition is disposed of with direction to the department to release the goods.
Madras High Court held that Tax Recovery Officer needs to lift attachment of the property based on orders passed by the highest fact finding authority has attained finality and there is no payment pending on the part of the assessee.
