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Dept's Failure To Consider Certificate Obtained From Supplier; Madras High Court Quashes ITC Mismatch Demand

The Madras High Court has quashed the demand in respect of the input tax credit (ITC) mismatch as the department has failed to consider certificates obtained by buyers.The bench of Justice...

Madras , Tamil-nadu , India , Justice-senthilkumar-ramamoorthy , Fivestar-impex-india-private , Prabhakaran-associates , Madras-high-court , Fivestar-impex-india-private-limited , Chartered-accountant , For-appellant , Tc , Ismatch

Madras High Court Weekly Round-Up: April 15

Citations: 2024 LiveLaw (Mad) 161 To 2024 LiveLaw (Mad) 165 NOMINAL INDEX V Maharajan v. The Election Commission, 2024 LiveLaw (Mad) 161 M/s.Bay-Forge Private Limited Versus ...

Madras , Tamil-nadu , India , Tirunelveli , New-delhi , Delhi , Chitra , Uttar-pradesh , Justice-anand-venkatesh , Justice-sathya-narayana-prasad , Justiceb-pugalendhi , Justice-mohammed-shaffiq

Assessee Can't Be Absolved Of Responsibility As Registered Person To Monitor The GST Portal: Madras High Court

The Madras High Court held that the assessee cannot be absolved of responsibility as a registered person to monitor the GST portal.The bench of Justice Senthilkumar Ramamoorthy has observed that an...

Madras , Tamil-nadu , India , Justice-senthilkumar-ramamoorthy , A-ilaya-perumal , Madras-high-court , For-petitioner ,

Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court

The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court.The bench of Justice Senthilkumar...

Madras , Tamil-nadu , India , Chennai , Vijay-narayan , Justice-senthilkumar-ramamoorthy , Eicher-motors , Madras-high-court , Service-tax-appellate-tribunal , Central-excise-act , For-appellant , Icher-motors

Madras High Court Monthly Digest: March 2024

Citations: 2024 LiveLaw (Mad) 91 To 2024 LiveLaw (Mad) 142NOMINAL INDEX J Sheena v. TNPSC, 2024 LiveLaw (Mad) 91 M/s.Indralok Hotel Pvt. Ltd. versus The Greater Chennai Corporation, 2024...

Madras , Tamil-nadu , India , Sabari , Andaman-and-nicobar-islands , Sri-lanka , Krishnagiri , Andhra-pradesh , Western-ghats , Karnataka , Vepery , State-of-tamil-nadu

Madras HC stays Rs 80 cr GST demand on Hyundai seconded employees pay

The company had challenged the December 23, 2023 tax demand notice from the GST authorities, which had considered the entire salary amount paid to seconded employees as taxable. Secondment, a common practice among global companies, is a temporary arrangement in which an employee transitions from one role to another, typically within the same group of companies, within or outside the country for a specified duration.

Madras , Tamil-nadu , India , Justice-senthilkumar-ramamoorthy , Hyundai-motors ,

Internal Arrangement W/r/t Transfer Of Assessment Proceedings Not Material For Ascertaining Limitation: Madras High Court

Finding that the period of one month expired on July 31, 2022, whereas the assessment order came to be issued on Mar 25, 2023, the Madras High Court Held the assessment order issued beyond time-limit...

Delhi , India , R-sandeep-bagmar , Justice-senthilkumar-ramamoorthy , Roca-bathroom-products-private , Louis-dreyfus-company-india-private , National-faceless-assessment-centre , Single-judge-bench , Faceless-assessment-centre , Roca-bathroom-products-private-limited , Louis-dreyfus-company-india-private-limited , Madras-high-court

Patents Act | Person Skilled In 'Art' Is Someone Whose Skill Is Greater Than The Average Person: Madras High Court

Patents Act | Person Skilled In 'Art' Is Someone Whose Skill Is Greater Than The Average Person: Madras High Court
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Madras High Court Weekly Round-Up: February 12 to February 18, 2024

A weekly round-up of important cases from the Madras High Court Citations: 2024 LiveLaw (Mad) 67 To 2024 LiveLaw (Mad) 72 NOMINAL INDEX S Gurumoorthi v State, 2024 LiveLaw (Mad) 67 ...

Madras , Tamil-nadu , India , Periyar , Villupuram , Dharma , India-general- , Rajesh-das , Renault-nissan , Udhayanidhi-stalin-sanatana , Justice-anand-venkatesh , Justice-senthilkumar-ramamoorthy

Madras High Court Quashes Revision Order Passed Under TNGST Act Against Renault Nissan For Travelling Beyond The Scope Of Revision Proceedings

The Madras High Court has quashed the revision order passed under the Tamil Nadu Goods and Service Tax Act (TNGST Act) against Renault Nissan for travelling beyond the scope of revision...

Madras , Tamil-nadu , India , Renault-nissan , S-muthu-venkataraman , Justice-senthilkumar-ramamoorthy , Service-tax-act , Services-tax , Madras-high-court , Tamil-nadu-goods , Central-tax , Central-goods