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Madras High Court

Income Tax Interest Waiver Application – Law applicable on application date to be applied

August 5, 2022 7104 Views 0 comment Print

HC held that In the present case, the appellant had the right to apply for waiver of the interest charged under Section 234A or Section 234B, or Section 234C

GST registration cannot be rejected by cryptic & non-speaking order

August 4, 2022 1740 Views 0 comment Print

B.C.Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Order for non-granting GST registration must be a speaking order The Hon’ble Madras High Court in the matter of M/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, […]

Vehicle involved in crime cannot be returned to owner when confiscation proceedings are pending

August 3, 2022 1101 Views 0 comment Print

Interim custody of the vehicle which is dismissed by the order, dated 25.02.2022 on the ground that confiscation proceedings are already initiated and pending and therefore, it is not desirable to hand over the interim custody of the vehicle to the petitioner.

No penalty despite inadmissible claim of transition credit by taxpayer to protect its interests

August 2, 2022 471 Views 0 comment Print

Tvl. Rashtriya Ispat Nigam Limited Vs Deputy Commissioner (CT) III (Madras High Court) Coming to the imposition of penalty and levy of interest under the impugned order, I am of the view that sustaining the same would be hyper-technical. No doubt, the petitioner has made an inadmissible claim of transition. However, I have noticed earlier […]

Actions taken by department during enquiry need not necessarily be termed as harassment

August 2, 2022 1011 Views 0 comment Print

HC dismissed petition alleging harassment by Superintendent of GST & held that Actions taken by department during enquiry need not necessarily be termed as harassment

GST Refund claim timely filed to wrong forum but belatedly filed to correct forum should be accepted

August 1, 2022 1506 Views 0 comment Print

Held that timely refund claim was filed by the petitioner before PIPDIC (lessor) instead of service tax department which was later on filed before service tax department but belatedly. Such refund claim should be processed by the service tax department.

HC declines to entertain petition against show cause notice issued by GST dept

July 31, 2022 771 Views 0 comment Print

Gemini Coach Builders Vs Union of India (Madras High Court) It is seen that the petitioner has not only received the show cause notice but also earlier the petitioner was issued with summons and thereafter only DRC-01A has been issued, intimating the tax ascertained as being payable. Now, the show cause notice has been issued, […]

Penalty clause for non-payment of entry tax leviable only if delay is caused without any reasonable clause

July 26, 2022 864 Views 0 comment Print

Held that uncleared legal position of payment of entry tax on imported vehicles was cleared on 29.01.2019. As there was reason for delay in payment of entry tax, penalty clause cannot be invoked if the petitioners have paid/ come forward to pay the tax after 29.01.2019.

HC rejects GST Writ petition & grants condonation on account of Covid-19 situation

July 19, 2022 2169 Views 0 comment Print

Held that when there is an appeal remedy available under Section 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction. Petitioner can file an appeal before the Appellate Authority and file a condone delay petition stating the Covid-19 situation.

Initiation of reassessment proceedings, without notice u/s 148, is bad in law

July 14, 2022 1659 Views 0 comment Print

Held that as notice for reopening of assessment u/s 148 was not served, within the time stipulated u/s 149, reassessment proceedings initiated u/s 147 is untenable in law

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June 2024