No IGST Is Payable On Ocean Freight Under Reverse Charge Mechanism; Madras High Court Directs Refund

The Madras High Court has directed the department to refund the GST paid by the assessee on the ocean freight under the reverse charge mechanism.The bench of Justice Mohammed Shaffiq has relied on the decision of the Supreme Court in the case of Mohit Minerals Private Limited, in which it was held that no IGST is payable on ocean freight under the reverse charge mechanism for cost, insurance,...

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court

The Madras High Court has quashed the suspension order of a commercial tax officer who issued refunds to fake exporters without verification.The bench of Justice N. Anand Venkatesh has observed that, as a quasi-judicial authority, if the petitioner has fulfilled all the requirements that are provided under the relevant Act and the circular, that by itself is sufficient compliance before...

Nullity Of Marriage Doesn't Bar Wife From Claiming Maintenance: Madras High Court

While refusing to interfere with an order granting maintenance to the wife, the Madras High Court said that it was a settled position that even if a marriage was declared null by a competent court, it would not bar the wife from claiming maintenance. “Now even more or less well settled to the effect that nullity of marriage even if it is declared by a competent civil court is not a...

Grindr App Used To Commit Offence: Madras High Court Asks Centre To Take Appropriate Action Against App Including Blocking

The Madras High Court recently observed that the popular gay dating app, Grindr was being used for illegal activities. The court was hearing a bail petition of a man who was accused of sexually abusing and robbing another man through the app. The court thus suggested the Investigating officer to report to the Ministry of Electronic & Information Technology so that it could...

Right To Personal Liberty Shouldn't Be Narrowed: Madras High Court Orally Criticises State For Casual Use Of Preventive Detention Laws

The Madras High Court on Tuesday orally criticized the Tamil Nadu government for invoking the Preventive Detention Laws at the drop of a hat when there was only “mere apprehension” of disturbing public order. The bench of Justice SM Subramaniam and Justice V Sivagnanam advised the State Public Prosecutor Hasan Mohammed Jinnah to instruct the department to desist from using the...

Only Gender Centric Offences Excluded From Plea Bargaining: Madras High Court Lays Down Suggestions For Trial Courts

The Madras High Court has emphasised that the term “offences against women” which is excluded from plea bargaining would mean only gender-centric or gender-neutral offences and not non-gender offences committed against women. “Offences like harassment to woman under the Special Act or sexual offences, criminal force and assault against woman or offences related to marriage were...

Madras High Court Weekly Round-Up: August 12 to August 18, 2024

A weekly round-up of important cases from the Madras High Court Citations: 2024 LiveLaw (Mad) 307 To 2024 LiveLaw (Mad) 317 NOMINAL INDEX The Official Assignee v S Arjunlal Sunderdas (Died) and Others, 2024 LiveLaw (Mad) 307 Kannan Swaminathan v Union of India and Others, 2024 LiveLaw (Mad) 308 T Balaji v The State, 2024 LiveLaw (Mad) 309 D Kumaresh v The Chief Secretary,...

ESOP Employee Without Any Contractual Obligation is , Perquisite', Taxable As Salary U/s 17(2) : Madras High Court

While pointing out that the payment by FPS was not made towards the ESOPs as the Assessee continues to hold the ESOP (Employee Stock Option Purchase) even after the receipt of the compensation, the Madras High Court held the receipt in hands of Assessee qualifies as perquisite and taxable under the head 'Salaries'. Hence, the High Court refuses to allow 'Nil' certificate of tax...

Can't Blow Hot & Cold On Apology For Remarks Against Tamilnadu: Madras High Court To BJP Minister Shobha Karandlaje

The Madras High Court on Friday orally said that BJP Minister Shobha Karandlaje, who's facing prosecution for making derogatory comments against the people of TN, should make a sincere apology.Justice G Jayachandran was hearing a petition filed by the Minister to quash the proceedings initiated against her.“You can't blow hot and cold. Either you want to say something, say by it. Or if...

Don't Want To Open Pandoras Box: Madras High Court Junks Plea To Declare Thirukkural As National Book

The Madras High Court recently dismissed a petition seeking to declare Thiru Kural as a “National Book with high values and virtues of India” or the “National Literature of virtue with Ethics of India”. Thirukural, written by Saint Thiruvalluvar, is a Tamil language text containing short couplets that deal with teachings on virtue, wealth, and love among other social and...

Fake Doctors Are Menace To Society, Practicing Allopathy After Diploma In Indian System Of Medicine Serious Issue: Madras High Court

The Madras High Court has recently observed that persons who practice the Allopathy system of medicine after getting a diploma certificate in other Indian systems of medicine were playing with the lives of innocent people who came to them believing them to be genuine doctors. Justice Murali Shankar noted that fake doctors were a menace to society and the government was expected to...

Right To Practise Law Is A Fundamental Right, Bar Associations Not Empowered To Restrain Lawyers From Appearing Before Any Court: Madras HC

The Madras High Court recently observed that a bar association was not empowered to restrict a lawyer from appearing in court. The court observed that the right to practice law was a fundamental right and such a right could not be taken away by the Bar Association by suspending lawyers. “The Bar Association is not empowered to prevent or restrain any Advocate from appearing before...