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.
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
B.C. Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Rejection of application for GST registration: HC heold that order in this case is non-speaking, arbitrary and evidently has not taken into account the explanation furnished by the petitioner. Learned counsel for the respondent refers to Rule 9(4), particularly the deployment of […]
HC held that the relevant date for claiming Old Pension Scheme is the date of actual appointment and not the date of approval of appointment.
HC held that No restriction can be inferred on the powers of CBIC while appointing officers of DGCEI presently Directorate of GST Intelligence to act as Central Excise Officers.
Since the petitioners are having effective and statutory remedy before the Appellate Authority, they cannot come to this Court invoking Article 226 of the Constitution of India.
PEETEE Coach Builders Private Limited Vs Union of India (Madras High Court) The petitioner has challenged the impugned show cause notice dated 15.12.2020 of the 4th respondent on the ground that the impugned notice is contrary to the circular No.52/26/2018-GST, dated 09.08.2018 of the Government of India, Ministry of Finance (Department of Revenue), Central Board […]
Reopening the assessment under section 148(2), by officer having no jurisdiction over the appellant, vitiate the entire reassessment proceedings initiated against the appellant.
Madras HC quashes assessment orders against Anantham Retail Pvt. Ltd. for tax years 2019-22. Violation of natural justice cited. Learn more.
Assistant Commissioner of Customs Vs Mahadev Enterprises (Madras High Court) The simple prayer in the writ petition is to direct the appellants to permit the respondent to re-export the goods, namely, Unflavored Supari (Betelnut Product) and to issue a ‘Detention Certificate’ for waiver of demurrage and container detention charges. The respondent imported Betelnut Product with […]
