The Madras High Court has granted an interim stay on IGST recovery against Data Patterns India Limited. The dispute centers on the tax authorities’ non-recognition of a TR 6 Challan for IGST payment on imports.
Madras High Court declares Central Excise Rule 8(4) ultra vires, quashing demand orders. Cites precedent on similar rule’s inconsistency with Cenvat Credit.
The Madras High Court set aside a GST assessment order against Tvl. R.R Fire Solutions, criticizing the tax officer for extracting only 15 lines from a 10-page reply and not properly considering the taxpayer’s submissions.
Madras High Court remanded the matter back to Debt Recovery Appellate Tribunal [DRAT] since it has merely affirmed the order of Debt Recovery Tribunal [DRT] and has not appreciated/ re-appreciated evidence independently while determining nature of land i.e. whether it is agricultural or otherwise.
The Official Liquidator is directed to undertake and complete valuation of the building on S.F.No.79/1 through ITCOT at rates earlier approved by this Court within 60 days from the date of receipt of a copy of this order.
Madras High Court clarifies natural justice in rectification application dismissals under TNGST Act. The ruling upholds a single judge’s decision, emphasizing actual rectification for natural justice to apply, not just application denial.
Madras High Court orders de sealing of premises, stating Enforcement Directorate acted without sufficient “reason to believe” under PMLA’s Section 17.
Madras HC rules service tax cannot be levied on SIM cards, recharge coupons, and value-added services, following Supreme Court and Tribunal precedents.
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
Madras High Court affirms that Section 80HHC deduction is granted without reducing Section 80IB benefit, citing Supreme Court precedents.
