Madras High Court sets aside tax order against Sri Srinivasa Farm Service, citing violation of natural justice. Court mandates fresh hearing, consideration of replies, and bank account de-freeze.
Madras High Court dismisses Malathy Constructions’ tax challenge, citing missed hearings, but allows a 30-day appeal with 20% pre-deposit.
Madras High Court rules that mere disallowance of a deduction does not automatically attract penalty under Section 271(1)(c) of the Income Tax Act.
Madras High Court rules against clubbing GST show cause notices for multiple financial years, emphasizing separate assessments and limitation periods per financial year.
The Madras High Court ruled that Faceless Assessment Officers, not Jurisdictional Assessing Officers, must issue assessment notices, citing Bombay High Court precedents.
Madras HC sets aside a GST assessment order, ruling that tax authorities cannot invoke extended limitation period under Section 74 without explicitly proving fraud, wilful misstatement, or suppression of facts.
Madras High Court held that the PMLA demands the existence of a predicate offence. When there is no predicate offence, initiation of proceedings under PMLA is a non starter. Thus, no predicate offence, no action by ED.
This Court considering the nature of the cargo and considering the facts that the said cargo had arrived at Chennai Port on 29.11.2024, deemed it fit to direct Revenue to reconsider the impugned order within a period of three weeks from the date of receipt of a copy of this order.
The court held that Revenue would be permitted to revive the show cause notices already issued and take further proceedings in accordance with law. It was also clarified that other connected legal issues not directly covered by this ruling remained open to be contested at the appropriate stage.
The Madras High Court has invalidated a GST order against Rethinsamy Mahalingam, citing the tax officer’s failure to consider the assessee’s reply.
