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Search results for: Madras High Court

Assessment Under Section 153C

Madras HC: Assessment Under Section 153C Based on Incriminating Papers

Under Section 153C the Madras High Court rules that the examination is on the grounds of related documents or evidence found through the search. The taxpayer is the owner of S.R.Trust which is the enrolled trust who does charity. Under section 132 a search was done in November 2014 with respect to the managing trustee […]

Retrospective GST Registration for Petitioner Certificate

Madras HC Orders Officials to Sanction Retrospective GST Registration for Petitioner

Madras High court directed the Joint Commissioner & Assistant Commissioner to allow retrospective enrollment for the Registration Certificate of the applicant. The applicant is the owner of Tvl. Lourdes Matha Cashew Industries provides a provisional Registration Certificate beneath the Goods and services act through the respondent authority. As per him, he decided to transfer from […]

Service Tax Attracts on Anti-Virus Software

Madras HC: Service Tax Attracts on Anti-Virus Software Under Technology Software

The Madras High Court ruled that the Service tax relevant to ‘Anti-Virus Software’ as it comes under the information technology software. The applicant is the owner of K7 Computing Private Limited develops Anti-Virus Software in the designation of ‘K7 Total Security’ and ‘K7 Anti-Virus’, which is antivirus software. Under Section 73(1) of the Finance Act, […]

Report of DGAP Seeking Order of NAA

No Authority to Send GST Notice Without Permission of DGAP’s Report Under NAA, Madras HC

The Madras High Court granting interim stay upon the anti-profiteering inquiry stated that notice shall not be alloted excluding the report of Director General of Anti-Profiteering (DGAP) NAA which stands for the National Anti-Profiteering Authority has recently directed DGAP to investigate profiteering allegations on the supply of construction services under Pradhan Mantri Aawas Yojna (PMAY) […]

Allow GSTN for Transition of Credit

Grant GSTN to Petitioner for Credit Transition Under GST: Madras HC

Madras High Court has commanded the commercial tax officials for Goods and service tax network (GSTN) for the migration and the transformation of credit. The petitioner who has attempted the transition existing credit available under the Value Added Tax (VAT) levy in the GST portal. The petitioner is the manufacturer of the insoles and is […]

Business Income from Rental Properties in an Industrial Park / SEZ

Madras HC: Income from Rental Properties in an Industrial Park / SEZ is Business Income

The income which comes through the tenant by providing it on rent with facilities in the industrial park or SEZ has to be called as the business income of the property owner said Madras High Court while holding the order for the tribunal. The problem was raised for the case or the fact, the Income […]

Transitional Credit Under GST is Mandatory

Madras HC has Held that Time Limit Under GST Transactional Credit, Mandatory

The High Court of Madras has held that the time limit under GST Transactional Credit is not a directory but mandatory. This ruling is the opposite of that issued by Bombay HC, which the Supreme Court has ut under stay. Transactional credit is the credit collected from central excise and service tax (the older indirect […]

No Interest on GST ITC

Madras HC: No Interest on GST ITC But Delayed GST Payments

The Madras High Court, while permitting the Writ Petition, has stated that the GST Department could be demanded interest only on the cash component of the tax remitted with delay, but not on ITC available. The judgment was passed by Dr. Justice Anita Sumanth, bench member, regarding the case between M/s. Refex Industries Limited Vs. […]

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