Madras High Court held that delay of one day in filing of an appeal before appellate authority is condoned since reason for delay appears to be genuine. Accordingly, delay condoned and respondent/ department directed to take appeal on record.
The Madras High Court has set aside an ex parte tax order against G.P. Engineers, remanding the case for fresh consideration after 80% of the disputed tax was recovered without a personal hearing.
The Madras High Court has dismissed an appeal by the Income Tax Department, affirming the quashing of reassessment proceedings against Siva Ventures Ltd. due to full disclosure by the assessee.
Madras High Court dismisses Modern Line’s plea for demurrage waiver, stating no customs seizure/detention order existed. The court upheld the denial.
Court held writ petition maintainable despite appeal delay. Impugned service tax order treated as addendum to SCN. Fresh order to be passed if assessee deposits 25% of disputed tax within 30 days.
The Madras High Court has directed Customs to follow due process within 8 weeks regarding a Malaysian national’s seized Rs. 4 lakh Indian currency, declining immediate return
Madras High Court orders Customs to decide on Jai Jwala Exim’s representation within four weeks regarding seized goods, noting no show cause notice was issued
Madras High Court dismisses Shalom Forwarders writ petition, directing them to CESTAT for appeal against customs license revocation, granting 3-month temporary relief.
While so, the 2nd respondent sent a communication to the petitioner dated 14.05.2020 stating that relief under Section 90 of the Act i.e. Foreign tax credit was not considered, for the reason that Form 67 was not submitted along with income tax return.
Madras High Court held that delay in filing of an appeal condoned since rectification application u/s. 161 of TNGST Act, 2017 was preferred first and due to rejection of the same the appeal was filed belatedly. Accordingly, delay condoned.
