The High Court of Madras held that M/s PayPal India Pvt. Limited cannot be denied a refund of Cenvat credit for mere non-registration of Premises. The Revenue Department challenged the order of the Tribunal, wherein...
The High Court of Madras set aside statutory bail order imposing 5 Lakhs against the person alleged for availing fake Input Tax Credit (ITC). The petitioners have been arrested for the offense under Section 132(1)(b)...
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) in the light of the decision of the High Court of Madras has decided that the amounts which have been retained as a brokerage in Indian Rupees...
The High Court of Madras held that tax holiday can be granted to a person who declares a truthful return. It cannot and should not be granted to the person who claims that he purchased...
The High Court of Madras held that adjudication proceedings under the Customs Act, 1962 cannot solely be based on the inculpatory statements of witnesses and notice alone. Such statements can be only used for corroborating...
The High Court of Madras held that there were only a few officers to handle the workload due to alleged arrest and the delay in receiving the transshipment application for being processed by the Commissioner...
The High Court of Madras held that Deputy Commissioner of Income Tax (DCIT) cannot reopen assessment after 4 years to deny deduction unless any income chargeable to tax escaped assessment. The petitioner, M/s. International Flavours...
The High Court of Madras while quashing the orders of the respondent authority held that the levy of Purchase Tax under Section 12 of the Tamil Nadu Value-added Tax Act, 2006 is not attracted if...
The High Court of Madras directed the Registry to place this matter before the Hon’ble Chief Justice for considering the issues for resolution by a larger bench. Meanwhile, the insurance company was directed to deposit...
The High Court of Madras held that there is no jurisdiction of Assessing officer (AO) in the reopening of Assessment after 4 years by reason of failure on part of the assessee. The Assessing Officer,...
The High Court of Madras, in a recent ruling, held that no levy of interest can be made under the provisions of Income Tax Act, 1961 against a wound-up company. The High Court, further observed...
The Supreme Court of India issued notice to the Tamil Nadu Government returnable in two weeks on the Korean nationals alleged for Goods and Service Tax (GST) offense and were denied bail by the High...
The High Court of Madras on Friday issued the additional guidelines for the E-filings and E-stamping amid COVID-19 lockdown. The notification is issued as a measure by the Chief Justice of Madras High Court to...
The High Court of Madras held that the attachment property purchased out of the proceeds of crime Section 3 of the Money Laundering Act is cannot be said to be manifestly arbitrary and it is...
The High Court of Madras through the video conferencing denied the Korean Nationals release from the Special Camp on the grounds of COVID-19 lockdown and safety issues. The petitioner is the Korean Company, which allegedly...
The High Court of Madras held that the Assessing Officer cannot pass the best judgment assessment on the ground of best judgment assessment and the penalty under Section 12(3) of the Tamil Nadu General Sales...
The High Court of Madras urged the revenue authorities to restrict the use of C Forms for inter-state purchase of petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor and to provide the...
The High Court of Madras has recently remanded a matter back to the Central Excise and Service Tax Appellate Tribunal (CESTAT) for the reason that the appeal was allowed only on the ground of limitation...
The Madras High Court, in a recent ruling, held that the imposition of the late fee under section 234E of the Income Tax Act, 1961on the ground of delay in the filing of the TDS...
The Madras High Court in the case of M/s Gemini Edibles and Fats India Pvt. Ltd. v Union of India while making liable the petitioner to pay appropriate social welfare surcharge held that the recovery...
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