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Madras High Court

Section 148 Notice can be issued as per law prevalent on issue date

February 18, 2022 12363 Views 0 comment Print

As held by Allahabad High Court in Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax, it is concluded that law prevailing on the date of issuance of notice under section 148 has to be applied.

Joint commissioner is directed to quantify the duty, bond amounts etc. and release black pepper consignment

February 13, 2022 1197 Views 0 comment Print

The captioned matter pertains to import of Black Pepper of Sri Lankan origin, seizure of the same on alleged grounds of over valuation to circumvent a custom notification and the captioned matter pertains to release of consignment under Section 110A of ‘the Customs Act, 1962.

HC dismisses petition against Assessment order under TNVAT as portioner not replied Assessment notices for 8 years

February 13, 2022 462 Views 0 comment Print

Kaveri Home Needs Vs State Tax Officer (Madras High Court) Considering the fact that the petitioner has shown scant regards of the assessment proceedings under the TNVAT Act, 2006, I do not find any merits in the present writ petition. Further, this writ petition has been filed for an order which came to be passed […]

Electronic Credit Ledger cannot remained blocked after expiry of period of 1 year

February 8, 2022 1728 Views 0 comment Print

K.Vinodhkumar Vs Commissioner of GST and Central Excise (Madras High Court) Learned counsel for writ petitioner draws the attention of this court to Sub Rule (3) of Rule 86 A and submits that on a demurrer that even if the attachment is for a valid reason under 86 A, the same elapsed on 17.02.2021, on […]

Prosecution against company cannot continue after declaration of moratorium by NCLT

February 5, 2022 5094 Views 0 comment Print

Nag Leathers Pvt. Ltd Vs Muzain Hides (Madras High Court) It is evident that there is a categorical finding recorded by the Apex Court that the moratorium provision contained in Section 14 of the Insolvency Bankruptcy Code, would apply only to corporate debtor, the natural persons mentioned in Section 141 continuing to be statutorily liable […]

HC lifts provisional attachment of bank account as petitioner made adhoc GST payments pending investigation

February 1, 2022 1275 Views 0 comment Print

It is now brought to my notice that the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account of the petitioner i.e. Mutharamman Iron and Steels has been lifted. Thus, the challenge to the provisional attachment does not survive any longer and recording the aforesaid, this writ petition is closed. Connected miscellaneous petitions are also closed.

HC directs ICAI Disciplinary Authority to conduct a fresh enquiry into complain with an unbiased behaviour

January 31, 2022 2373 Views 0 comment Print

HC quashed the decision of Disciplinary Board of the ICAI against the Chartered Accountant alleged of committing of misconduct. Held that, the complaint filed is undoubtedly incomplete and cannot be relied upon and was not enquired properly and by following the established principles of law. Further, held that complaints made to the Disciplinary Authority shall be enquired in all aspects with an unbiased behaviour before passing an order and the reasons for forming any opinion is of paramount importance in an enquiry proceedings.

HC Expunges ‘Scathing’ Remarks Against Actor Vijay

January 30, 2022 570 Views 0 comment Print

C. Joseph Vijay Vs State of Tamil Nadu (Madras High Court) HC held that it is difficult to suggest that the petitioner had acted with malafide and with deliberate intention and thus, the observation made by the learned single Judge, apart from being unwarranted, are irrelevant to decide the issue. The order of the writ […]

Legally permissible refund cannot be denied for procedural lapse; HC allows manual filing

January 29, 2022 4926 Views 0 comment Print

Twin Disc Power Transmission Pvt. Ltd Vs Deputy Commissioner (ST), GST – Appeals (Madras High Court) Whether in some extraordinary or exceptional circumstance, a GST refund application can be permitted to be filed manually? He held that in some extraordinary or exceptional circumstance, a refund application can be permitted to be filed manually  and such […]

GST refund claim filed after 2 years from the payment of Tax gets time barred

January 28, 2022 17613 Views 0 comment Print

Quest Global Engineering Services Private Limited Vs Deputy Commissioner (Madras High Court) Neutralise alleged excess GST payments through credit note as refund application is time barred The Hon’ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise [W.P. No. 12105 of 2020 and WMP No. […]

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