We are of the view that the appellant should be permitted to remit the taxes, as quantified in the Form-3 declaration issued to the appellant, subject to of course by also paying interest @ 15% from 01.07.2020 till the date of remittance, which we shall fix as on or before 17.09.2021. If the appellants comply with the said condition, then the appropriate authority under the SVLDR Scheme shall consider the appellant’s application and proceed in accordance with the provisions of the said Scheme.
Unik Traders Vs Additional Commissioner of Customs (Madras High Court) Option to re-export imported goods, held to be prohibited goods, should be given to mitigate loss of importer Facts- It is the case of the petitioner that they are incurring Demurrage and Container Detention Charges for the containers to the liners as the imported consignments […]
Learned counsel for writ petitioner submits that the issue of SCN and culmination of the same in the impugned order in the name of amalgamating company is ex facie illegal and liable to be set aside. As issue of notice i.e., SCN and assessment qua a non-existent entity (albeit a juristic person) is a jurisdictional error warranting interference in writ jurisdiction is learned counsel’s say.
HC set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule 92 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and remanded back the matter to Revenue Department for reconsideration and directed to complete the exercise expeditiously.
Tvl. Sree Karumariamman Granites Vs ACIT (Madras High Court) Conclusion: Writ petition was not maintainable when the appeal remedy was available and there was nothing to demonstrate that it was not efficacious. Held: Assessee-partnership firm was carrying on business in quarrying and marketing granites. The Tamil Nadu Minerals Limited (TAMIN), which was a Government company […]
there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined to affirm the order of the learned Single Judge in directing the petitioner/ respondent to enable the respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of issue this order.
There is no dispute that unaccounted cash and jewellery and valuables were recovered during the course of search conducted at the premises of the petitioner and the petitioner’s associates. These assets have to be taxed in the hands of the petitioner. To assess tax on the assets seized from the petitioner, there is no necessity for extending the petitioner the benefit of cross examination of witnesses.
S.J.Suryah (a.k.a. S.Justin Selvaraj) Vs S. S. Chakravarthy (Madras High Court) Facts- According to appellant, the credit for the story, screenplay and dialogue pertaining to the film ‘Vaalee’ was given to him. The appellant argued that the Trial Court had erred in granting interim injunction, merely because the Petitioner could not produce the written agreement […]
Christian Medical College Vellore Association Vs Government of Tamil Nadu (Madras High Court) Facts- The petitioner is a society registered in terms of the Societies Registration Act managing and administering the Christian Medical College and Hospital at Vellore. The challenge in this Writ Petition is to an order passed by the respondent – Assistant Commissioner, […]
Tripower Enterprises (Private) Limited Vs Sub Registrar (Madras High Court) Conclusion: Auction purchasers of immovable property need not pay registration fees or pay stamp duty when filing a copy of sale certificate under Section 89(4) of the Registration Act, 1908. Held: In pursuance of the sale notice under SARFAESI Act, the second respondent sold the subject […]
