Mehala Machines India limited Vs ITO (TDS) (Madras High Court) TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers The Company assessee had deducted TDS but failed to pay within the prescribed time. As the Petitioners (Company & directors) had delayed the […]
Madras High Court clarifies the non-applicability of capital gains tax on transactions through power of attorney, setting a precedent for future cases.
Madras High Court allows Sathya Furnitures’ delayed GST appeal, emphasizing leniency for small traders and pending legal challenges.
Special Audit of ICAI is to be conducted only in the event of falsehood or irregularity or illegality. In the present case, the petitioner raises several objections with reference to the financial aspects and he states that other members also raised similar objections for conducting Special Audit.
My Home Industries Pvt. Ltd. Vs State Tax Officer (Medras High court) The main ground on which order dated 14.05.2020 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘TNGST Act’) is assailed is that no pre-assessment notice/show cause notice was issued prior to passing of […]
Madras High Court held that export of goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the Tamil Nadu Value Added Tax, 2006 (TNVAT).
Madras HC declares search at Anil Jain’s residence and office illegal. Jurisdictional issues raised. Reference to Section 120 and Notification S.O.2914(E) (69/2014).
Madras High Court held that the re-assessment proceedings initiated by the assessing officer beyond four years from the end of the relevant assessment year is legally impermissible.
K.Baskaran Vs Assistant Commissioner (ST) (Madras High Court) Impugned order levies interest under Section 50 as well as penalty under Section 73(9) of Central Goods and Services Tax Act, 2017, over and above, reversal of Input Tax Credit (ITC). Admittedly, there was no proposal in the pre-assessment notice either for levy of interest or penalty. […]
The provisions of Section 107 of the Act deal with ‘Appeal’ and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a condonable period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the petitioner. The appeal of petitioner has been filed after a period of 2 months and 17 days, over and above the statutory limitation of 90 + 30 days.
