HC held that cancellation of GST Registration due to non-filing of returns can be revoked if assessee files pending returns and pays the taxes, fines, interest along with fee due.
Madras High Court held that section 84 of Tamil Nadu Value Added Tax Act, 2006 provides for the rectification of an error apparent on record and not one which involves discussion, debate or possible multiple opinions.
Madras High Court held that as taxes are the main source of income for the Government to concentrate on the welfare of the people companies/firms/entities which evade payment of tax are liable to be punished under criminal charges with substantial penalties.
Madras High Court held that works contract service other than commercial nature rendered to the Government, Local Bodies, Statutory Authorities etc. is liable to service tax.
Suguna Automobiles Vs Assistant Commissioner (ST) (Madras High Court) K.A.Parthasarathy, learned counsel on record for writ petitioner is before this Court. Learned counsel submits that the impugned order has been made under Section 73 of ‘Central Goods and Services Tax Act, 2017‘ [hereinafter ‘C-GST Act’ for the sake of brevity, convenience and clarity]. Notwithstanding very […]
The Hon’ble Madras High Court held that it is settled law that in the case under Section 138 of NI Act Section 139 of NI Act provides that the Court shall presume that the holder of a cheque received the cheque of the nature referred into Section 138 of NI Act
HC held that dealers cannot be compelled to carry forward ITC from extant regime to the Goods and Services Tax regime if the dealer chooses to avail refund instead.
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 […]
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 […]
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 […]
