Tvl. Jai Guru Cables Vs Principal Chief Commissioner of GST and Central Excise (Madras High Court) Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2. The petitioner was running a Cable T.V. business. He had suffered an adverse assessment order vide order in Original No.MAD-CEX-000-ASC-021-11 dated 26.12.2011. […]
DCIT Vs Saint Gobain India Private Limited (Madras High Court) In the present cases, the Financial Year is 2015-16 and the assessment year is 2016-17. The period of 21 months would commence on 31.03.2017, the assessment year ended on 31.12.2018 normally and the extended period would end on 31.12.2019 and not on 01.01.2020. The contention […]
Numinous Impex (I) Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) As far as the goods falling under Customs Heading No. 8483-40-00 of the Customs Tariff Act 1975 are concerned, the rate of duty for goods both covered under these two Columns is only at 2%. Thus, there is no variation as far as […]
St. John CFS Part Pvt. Ltd. Vs Commissioner of Central Excise (Madras High Court, Madurai Bench) Taking note of the pendency of the merger proceedings, the parent company namely, M/s.St.John Freight System Limited, deposited the money as directed by the conditional order. The Tribunal has refused to accept such deposit as a proper compliance with […]
Rainbow Stones Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Under Section 142(3) of CGST Act, 2017, it is provided that, every claim for refund filed by any person before, on or after the appointed day (i.e. 01.07.2017), for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid […]
Both the petitioner and the respondent admit that as on date the above said address has been included in the petitioner’s place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned in the tax invoice raised by the supplier and in the E-way Bill.
RKS Agencies Vs State Tax Officer (Madras High Court) The petitioner purchased goods called cement from Andhra Pradesh, whereas, the petitioner is having the Branch office at Coimbatore which is the destination where the purchased goods has to reach. When the goods were transported, the vehicle was intercepted by the respondent Revenue Squad and they […]
R. Geethabanu vs. Government of Tamil Nadu (Madras High Court, Madurai Bench) The Madras High held that the aggrieved person cannot file claim petitions both under the Motor Vehicles Act ,1988 as well as the Workmen Compensation Act,1923 in respect of the very same accident. The court also held that previous decisions of various High […]
Tvl. Alamelu Contracts Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner has challenged the impugned order, dated 16.07.2019, cancelling the Goods and Services Tax Registration. The impugned order preceded the show cause notice, dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the […]
V. Vasanthakumar Vs Union of India (Madras High Court) Section 32(2)(a) of the Prohibition of Benami Property Transactions Act, 1988, postulates the qualifications for appointment of a Judicial Member and, as per the said provision, a Member of the Indian Legal Service who held the post of the Additional Secretary or equivalent post in that […]
