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Madras High Court

Madras HC Directs Conditional Release of Sri Lankan Areca Nuts Seized by Customs Dept

April 9, 2024 333 Views 0 comment Print

Vishwa Enterprise vs. Commissioner of Customs (Imports) – Madras HC directs provisional release of 540 bags of Sri Lankan areca nuts under strict conditions.

TDS Refund on MACT Compensation: Madras HC directs filing of Section 119(2)(b) Application

April 9, 2024 588 Views 0 comment Print

In the case of Ravikumar Vs PCIT, Madras High Court directs belated ITR filing under Section 119(2)(b) of Income Tax Act for TDS refund on MACT compensation.

Order not serviced to petitioner: HC grants opportunity to contest tax demand

April 9, 2024 444 Views 0 comment Print

Madras High Court quashes order against Salcomp Manufacturing India Pvt. Ltd., granting opportunity to contest tax demand for assessment years 2011-2016.

Notice sent on e-mail id created by accountant: HC directs AO to pass fresh order

April 9, 2024 4164 Views 0 comment Print

In case of S. Subramanian & Co Vs ITO, Madras High Court directs Assessing Officer (AO) to pass a fresh order as notices sent to petitioner’s email id, created by accountant, were not acknowledged.

Personal Hearing Mandatory Upon Request or on Proposed Adverse Order Against Taxpayer

April 5, 2024 4917 Views 0 comment Print

Explore the judgment of Vel Steel Tubes vs. Asst. Commissioner (ST) from Madras High Court, addressing the necessity of a personal hearing in GST assessment cases.

Classification of oil coolers: HC dismisses writ petition & allows filing of Appeal

April 5, 2024 408 Views 0 comment Print

Review the judgment of Modine Thermal Systems Pvt. Ltd. vs. Joint Commissioner from Madras High Court regarding the challenge to an assessment order related to the classification of oil coolers.

Failure to Acknowledge Furnished Documents Renders Order Unsustainable: HC remands matter for fresh consideration

April 5, 2024 591 Views 0 comment Print

Explore the judgment of Sri Kumaran Steels vs. Deputy State Tax Officer from Madras High Court, highlighting discrepancies in GST assessment and the remand for reconsideration.

HC quashed GST Registration cancellation order for Lack of Specified Non-Compliance Allegations

April 5, 2024 432 Views 0 comment Print

Review the judgment of PAV Warehouse vs. Assistant Commissioner (ST) from Madras High Court regarding the challenge to cancellation of GST registration due to lack of clarity in show cause notice.

Submission of Service Tax & GSTR-3B Returns Invalidates Claim of non-submission of Documentary Evidence

April 5, 2024 498 Views 0 comment Print

Read the detailed analysis of Golden Mandir Retail Pvt. Ltd. Vs Asst. Commissioner (ST) (FAC) judgment from Madras High Court regarding tax discrepancies in textiles & Hyundai Motor Vehicles business.

Madras HC allows assessee to pay interest on GST liability in installments

April 5, 2024 534 Views 0 comment Print

Explore the Madras High Court judgment on challenging a bank attachment notice over GST interest liability. Detailed analysis and terms of settlement provided.

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