Non-Production Of Original Tax Invoice From Registered Dealer, Reversal Of ITC By Dept. Doesn't Amount To Double Taxation: Madras High Court

The Madras High Court has held that when a registered dealer claims any benefit under Section 19 of the TNVAT Act 2006, he has to strictly adhere to the conditions laid down in the said section.The bench of Justice D. Krishnakumar and Justice R. Vijayakumar has observed that the petitioner has not produced the original tax invoice from a registered dealer, and therefore, he cannot complain...

Advocates Are Referred To As Gentlemen In Profession Of Advocacy; Lawyers Must Try To Fit Into That Word: Justice Vaidyanathan Bids Farewell To Madras HC

The Madras High Court held a farewell function today for Justice Vaidyanathan who was recently elevated as the Chief Justice of the Meghalaya High Court. In his farewell speech, Justice Vaidyanathan said that a lawyer was seen as a Gentleman in the profession of advocacy and every lawyer must endeavor to fit into that word. He added that lawyers should always take care of the interests...

Scope Of Extension Petition And Statutory Bail Petition Different, Should Not Be Taken Up Together By The Special Court: Madras High Court

The Madras High Court has cautioned the special courts against taking up applications for extension of remand and application for statutory bail together since the scope of both petitions is different.“The Special Courts must get rid of the practice of dealing with the extension petition and the statutory bail petition together. The scope of both these petitions are very different and...

Date Of E-Filing Final Report To Be Taken As Date Of Filing, Not When Papers Are Made Physically Available At Court: Madras High Court

In a significant judgment, the Madras High Court has made it clear that the date of filing a chargesheet should be taken to be the date on which the e-filing was done and not when the papers were physically made available at court. Justice Anand Venkatesh was dealing with a plea challenging a written endorsement of a trial court returning an application for statutory bail on the...

Madras High Court Seeks Union Govts Response On Plea Alleging Corruption By Retd Technical Member At NCLT, Chennai

The Madras High Court has recently sought a response from the AAG in a plea alleging malpractices in the functioning of the National Company Law Tribunal in Chennai. The bench of Chief Justice SV Gangapurwala and Justice Bharatha Chakravarthy has adjourned the case to February 14th, on which day the Additional Advocate General has been asked to respond to the plea. The petitioner,...

Madras High Court Seeks Bar Associations' Opinion On Doing Away With Vacations, Keeping Courts Open Throughout The Year

The Madras High Court has sought the opinion of all bar associations with respect to changing the working structure of the courts and doing away with the court vacations. The circular issued by M Jothiraman, Registrar General of Madras High Court says that the Committee to monitor the implementation of the Resolutions adopted in the Chief Justices' Conference has decided to hear...

Madras High Court Quashes Assessment Proceedings Initiated In Violation Of Procedure Prescribed As Per Sec 144B

While holding that the draft assessment order suffers from non-application of mind, the Madras High Court sets aside the proceedings initiated in violation of procedure prescribed as per Section 144B(1)(vii) read with (xiv) and (xvi)(b) of the Income tax Act, 1961.A Single Judge Bench of Justice Mohammed Shaffiq observed that “a duty is cast on the assessing authority in terms of...

Discount Linked To Subsidy Alone Can Form Part Of “Transaction Value”: Madras High Court

The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.”.The bench of Justice C. Saravanan has observed that a discount by itself will not qualify as a subsidy. However, a discount offered by a distributor, a supplier, or the manufacturer to the buyer or recipient simplicitor cannot form part of the “transaction value”...

Blanket Order To Dissolve National Commission For Scheduled Caste Over An Alleged Wrong Action Not In Community's Interest: Madras HC

The Madras High Court recently junked a plea seeking to dissolve the National Commission for Scheduled Caste. The bench of Chief Justice SV Gangapurwala and Justice Bharatha Chakravarthy held that if a person was aggrieved by any action of the Commission, they could challenge the same before the appropriate forum, and a blanket prayer for dissolving the Commission would not be in...

Unfortunate That Superstitious Beliefs Still Prevail: Madras HC Grants Protection To Remove Stone 'Projected As Idol' At Property Entrance

While granting relief to a man seeking police protection to remove a stone 'projected as an idol' at the entrance of his home, the Madras High Court lamented that even with the passage of time, the society was not evolving and letting go of the superstitious beliefs. Justice Anand Venkatesh noted that the stone covered with a green cloth was planted right in front of petitioner's...

Ordinary Public Forced To Approach Court For Getting Their Representations Considered While Govt Officials Prioritise People With Power: Madras HC

Lamenting on the situations prevailing the State, the Madras High Court recently observed that ordinary citizens were being forced to approach court for a simple direction to government authorities to consider representations. Justice P Velmurugan observed that the Government Officials who were expected to serve the ordinary citizens, now prioritised only people who had muscle...

TN Govt Claims To Be Champion Of Healthcare Facilities, Expected To Effectively Monitor Paramedical & Clinical Establishments: Madras High Court

The Madras High Court recently commented that when the State of Tamil Nadu claims to be a champion in the healthcare facilities in the country, it is expected to implement the Clinical Establishments (Registration and Regulation) Act, 2010 scrupulously and monitor and control the clinical establishments in the country. Justice SM Subramaniam added that health being an integral part...