Read all Latest Updates on and about Justice Anita Sumanth

Begin typing your search above and press return to search.

Home
»
Justice Anita Sumanth

Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties under Customs Act, But Relieves Non‑Importing Entity [Read Order]

The Madras High Court, in a case where the import was declared as grey fabric but found to be corduroy, upheld the confiscation and penalties imposed...

Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds...

ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini...

Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign...

Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer...

Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]

The Madurai Bench of the Madras High Court has quashed a show cause notice issued to L S Mills Limited, holding that the levy of Integrated Goods and Services Tax (IGST) on ocean freight under Cost,...

State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years: Madras HC [Read Order]

In a recent ruling, the Madras High Court observed that the State cannot retrospectively withdraw the purchase tax subsidy granted to a private sugar mill and that Ponni Sugars was entitled to the...

GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]

In a recent ruling, the Madras High Court has quashed assessment orders passed under Section 73 of the Tamil Nadu GST Act, 2017, pertaining to the denial of belated input tax credit ( ITC ) claims....

Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule 18-C Enquiry: Madras HC [Read Order]

The Madras High Court has ruled that an addition under the Tamil Nadu General Sales Tax ( NGST ) Act based solely on the higher gross profit of a sister concern is legally unsustainable unless the...

Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]

The High Court of Madras held that the proviso to Section 3-B(2)(d) of the Tamil Nadu General Sales Tax Act, 1959, would not apply where a contractor assigns work to a registered sub-contractor. ...

SARFAESI Act & RDB Act Prevail Over Section 24 of TNGST Act: Madras HC [Read Order]

The Madras High Court stated that provisions of Section 26E of the SARFAESI Act and Section 34 of the Recovery of Debts and Bankruptcy Act would prevail over the provisions of Section 24 of the Tamil...

Settlement Commission Cannot invoke S. 154 of Income Tax to Rectify Concluded Proceedings or Levy Interest Prior to 2011: Madras HC [Read Order]

In a recent ruling, the Madras High Court ruled that the Income Tax Settlement Commission ( ITSC ) does not have the power to invoke Section 154 of the Income Tax Act, 1961, to rectify concluded...