Madras High Court rules real estate developers must secure 2/3rd buyer consent for major plan alterations, quashing unilateral approvals.
Madras High Court held that the export incentive cannot be denied for technical and venial breach of provisions of Section 129 of the Central Goods and Services Tax Act [CGST Act]. Accordingly, petition allowed.
Madras High Court sets aside reassessment notice against Thulasidass Prabavathi, citing time-bar and Supreme Court rulings in Ashish Agarwal and Rajeev Bansal on re-assessment limitation.
Madras High Court dismissed the petition on the ground of availability of an effective and efficacious alternative remedy under section 15T of the Securities and Exchange Board of India Act, 1992 [SEBI Act].
Madras High Court held that classification of lightings, fixtures and fittings, etc. as ‘capital goods’ by licencing authority [DGFT] cannot be otherwise for Customs Department. Thus, customs department cannot take stand at variance with DGFT.
Court had conditionally remanded an income tax assessment order after the petitioner was unable to opt for a personal hearing due to a technical glitch in the e-filing portal. Denial of a hearing due to system failure constituted a violation of the principles of natural justice.
Madras High Court held that prosecution initiated for the offence punishable under Section 276C(1) of the Act cannot be continued, in the light of the penalty proceedings initiated under Section 276C(1) of the Act have been already terminated by the Appellate Tribunal.
Madras High Court directs to furnish fresh reply regarding compliance of defects stated in order rejecting application in e-form NDH-4 filed by Nidhi Company. Further, department directed to pass order after considering fresh replies and after providing opportunity of being heard.
Madras High Court permits Eximio to file delayed GST appeal with 25% pre-deposit; bank account to be defrozen upon compliance with conditions.
Madras High Court held that passing of order under GST without granting opportunity of personal hearing is against the principles of natural justice. Accordingly, order is set aside and appeal is allowed.
