It can be held that even before the issue of process or examining the sworn statement of the complainant, there could be cognizance in a particular case.
Held that import of gold is not prohibited, but restricted subject to prescribed quantity on payment of duty.
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
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, […]
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.
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 […]
HC dismissed petition alleging harassment by Superintendent of GST & held that Actions taken by department during enquiry need not necessarily be termed as harassment
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.
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, […]
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.
