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Madras High Court

Madras HC upheld govt decision to hike Property Tax In Chennai, Coimbatore Municipal Areas

January 2, 2023 5868 Views 0 comment Print

K. Balasubramaniam Vs Commisioner Greater Chennai Corporation (Madras High Court) i) The amendments by way of impugned Government Order in G.O.Ms.No.53 dated 30.03.2022, Gazette Notification dated 11.04.2022 and Council Resolution (CR) Nos.63 of 2022 dated 30.05.2022 (Chennai) and 94 dated 26.05.2022 (Coimbatore) stand confirmed and challenges to the same are dismissed. ii) Property tax General Revision […]

GST: HC Quashes One Liner Cryptic Order passed in violation of Section 74

January 2, 2023 303 Views 0 comment Print

Vinayaka Steels Vs State Tax Officer (Madras High Court) it was incumbent upon the authority under Section 74 of the Goods and Services Tax Act, 2017 to have heard the petitioner in person, prior to passing of the impugned order. That apart, the impugned order rejects the explanation tendered by the petitioner vide reply dated […]

Section 54F exemption allowed despite non-completion of construction as assessee invested the entire net consideration

January 2, 2023 888 Views 0 comment Print

CIT Vs Sardarmal Kothari (Madras High Court) There is no dispute about the fact that the assessees have invested the entire net consideration of sale of capital asset in the land itself and subsequently the assessees have invested large sums of money in the construction of the house. The cost of investment in land and […]

Madras HC order on 44 writ petitions against GST Registration Cancellation order where appeals have been filed belatedly

January 1, 2023 2646 Views 0 comment Print

Pandidorai Sethupathi Raja Vs Superintendent of Central Tax (Madras High Court) This order, passed in a batch of 44 writ petitions is a sequel to several earlier orders passed in other batches of writ petitions wherein the cause of action is similar/identical to that in the present writ petitions. All petitioners challenge either orders passed […]

Attachment notice issued without any assessment under section 73 or 74 for the tax demanded not valid – madras high court

January 1, 2023 1125 Views 0 comment Print

Rayan Traders vs Principal Chief Commissioner of GST (Madras High court) It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being ‘due’ from the petitioner. Neither has the petitioner been assessed […]

Pre-Assessment Notice not served: Madras HC Quashes VAT Assessment

December 31, 2022 435 Views 0 comment Print

Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court) This writ petition is filed challenging the order, dated 21.04.2017 on the premise that even the pre-assessment notice has not been served on the Petitioner although the assessment order proceeds on the basis that notice has been issued on 29.06.2015 inviting their objections, if […]

GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

December 30, 2022 1989 Views 0 comment Print

HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.

Detention of goods for non-generation of E-way bill – HC directs AO to redo Section 129(3) legal drill

December 30, 2022 657 Views 0 comment Print

Shree Info System Solutions Pvt. Ltd Vs Assistant Commissioner (ST) Adjudication (Madras High Court) As already alluded to supra, captioned writ petition turns on a very narrow compass and therefore it is really not necessary to delve into the factual matrix in detail. It will suffice to say that while the interception followed by detention/seizure […]

E-way bill Issue: HC refrains from expressing any views on factual matter

December 30, 2022 660 Views 0 comment Print

In the light of the disputations and contestations, considering that the same turns heavily on facts, this writ Court refrains itself from expressing any opinion or view on the same.

GST Section 129 provides for issue of notice/hearing before order is made

December 30, 2022 771 Views 0 comment Print

Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned writ petition being filed on 09.12.2022, making of the order has been put on hold is learned Revenue counsel’s say.

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June 2024