Madras High Court rules notice pay received by GE T&D India from employees not liable to service tax under Section 66E(e) of the Finance Act, 1994.
Madras High Court dismissed the writ appeals and held that rejection of rebate claim by taking stand that cenvat credit has lapsed in view of rule 11(3)(i) of the Cenvat Credit Rules, 2004 [CCR 2004] is not tenable.
Madras High Court held that demand of network charges in respect of energy produced by Rooftop Solar Generators is set aside as all the charges are already included in tariff. Accordingly, demand is set aside and writ petition is allowed.
Madras High Court held that the goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments.
Madras High Court directs Customs to consider S and T Plastic Machines’ plea on the exact timing of an anti-dumping duty e-gazette notification.
Madras High Court sets aside IT assessment orders for Vetrivel Minerals citing lack of incriminating evidence and breach of natural justice principles.
Madras High Court held that advocates shall maintain professional integrity and do not engage in acts that could mislead the public or undermine the legal profession. Court ordered detailed enquiry regarding a fake law firm operated by a non-advocate.
It is submitted that if the rectification as sought for is allowed, the petitioner would be entitled to a refund of 74,61,65,427/- for the period between July 2017 to November 2017.
Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiable since revenue has never doubted over the utility or usage of the capital goods. Thus, writ appeal of revenue dismissed.
Madras High Court rules tax authorities must adhere to official clarifications from higher officials and cannot arbitrarily reclassify goods.