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Madras High Court

Turnover of sale of alcoholic liquor sold in restaurant is taxed separately

December 7, 2022 2751 Views 0 comment Print

Madras High Court held that turnover relating to the sale of alcoholic liquor sold in the restaurant is not to be included in the turnover of foods and drinks as sale of alcoholic liquor is taxable separately.

GST registration cancelled for non-filing of returns to be restored on filing the pending returns

December 7, 2022 2856 Views 0 comment Print

Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored

Cancelled GST to be restored on filing all the pending GST Returns

December 7, 2022 1362 Views 0 comment Print

Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored

Assessee needs to demonstrate that their case is covered within ambit of any settled judgement

December 7, 2022 1260 Views 0 comment Print

Madras High Court held that Supreme Court in the case of State of West Bengal vs. Calcutta Club Limited concluded that sales tax is not payable on any sale of goods in the form of food, refreshments and drinks including liquors by the club to its permanent members. However, petitioner needs to demonstrate that their case comes within the ambit of said judgement.

Person discharged/ acquitted of scheduled offence there can be no offence of money-laundering as well

December 7, 2022 840 Views 0 comment Print

Madras High Court held that if the person is discharged/acquitted of the scheduled offence or the criminal case against him is quashed by the Court of competent jurisdiction, there can be no offence of money-laundering against him.

GST registration stands revived on uploading pending returns as returns not uploaded due to health issue

December 3, 2022 1440 Views 0 comment Print

Madras High Court held that registration shall stand revived on payment of tax and uploading of return and accordingly granted relief in the case of cancellation of GST registration due to non-filing of GST returns due to health issue

CA Cannot be Prosecuted under PMLA merely for Issuing Form No. 15CB

December 3, 2022 11442 Views 0 comment Print

While issuing Form No. 15CB a Chartered Accountant is required to only examine the nature of the remittance and nothing more. The Chartered Accountant is not required to go into the genuineness or otherwise of the documents submitted by his clients

Goods can be provisionally released even during pendency of proceedings

December 2, 2022 999 Views 0 comment Print

Madras High Court held that the application for provisional release of goods under section 110-A of the Customs Act should be considered even during pendency of any proceedings initiated by the department.

Mistaken request for GST Registration cancellation- HC permits to file manual application for Restoration

December 1, 2022 240 Views 0 comment Print

HC held that request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business.

SCN issued to driver not sufficient under GST Act to proceed against appellant

December 1, 2022 903 Views 0 comment Print

Respondent submitted that notice was given to driver of consignment and that is sufficient under GST Act. HC held that show cause notice issued to driver is not adequate

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