Appeal Can't Be Dismissed Due To Procedural Delay When Assessee Has Complied With Statutory Requirements Including Pre-Deposit: Madras HC
3 weeks, 6 days ago

Appeal Can't Be Dismissed Due To Procedural Delay When Assessee Has Complied With Statutory Requirements Including Pre-Deposit: Madras HC

Live Law  

The Madras High Court stated that appeal can't be dismissed due to procedural delay, when assessee has complied statutory requirements including pre-deposit. “The appeal should not be dismissed merely due to a procedural delay, especially when the petitioner has made an effort to comply with the statutory requirements, including the pre-deposit of 10% of the tax liability and additional payments towards the disputed tax amount” stated the bench of Justice Vivek Kumar Singh. The assessee submitted that the Deputy Commissioner GST Appeals/second respondent rejected the appeal solely on the ground that the appeal was filed beyond the condonable period of limitation by 5 days. Chennais Pet v. The State Tax Officer Citation: 2025 LiveLaw 70 Case Number: W.P.No.3995 of 2025 Counsel for Petitioner/ Assessee: Saitanya Kesan Counsel for Respondent/ Department: J.K. Jayaselan Click Here To Read/Download The Order

Appeal Tax Delay 5 Days Assessee 35 Days Statutory Requirements Procedural Delay  madras  tax  hc  days  bench  complied  dismissed  including  state  assessee  predeposit  order  appeal  department  requirements  statutory  filed  delay  procedural

History of this topic

Madras High Court Weekly Round-Up: March 3 to March 9, 2025
1 week, 6 days ago

Madras High Court Weekly Round-Up: March 3 to March 9, 2025

Live Law  

Citations: 2025 LiveLaw 81 To 2025 LiveLaw 95 NOMINAL INDEX Prof. Dr. R. Manonmani and Others v. The State of Tamil Nadu and Others, 2025 LiveLaw 81 Bhuvaneswari and others v. M/s. Bvm Storage Solutions Pvt Ltd and Another, 2025 LiveLaw 82 Regina Begum v The State, 2025 LiveLaw 83 L V Sarojini v The District Collector and Others, 2025 …

Madras High Court Weekly Round-Up: February 10 - February 16, 2025
1 month ago

Madras High Court Weekly Round-Up: February 10 - February 16, 2025

Live Law  

Citations: 2025 LiveLaw 53 To 2025 LiveLaw 60 NOMINAL INDEX Kajendran J v. Superintendent of Police and Others, 2025 LiveLaw 53 T Ramalakshmi v. The State and Others, 2025 LiveLaw 54 Mr VA. Pugazhendi v. All India Anna Dravida Munnetra Kazhagam, 2025 LiveLaw 55 Jeyakumari v Stephen, 2025 LiveLaw 56 M/s. S. M. K. Systems, 2025 LiveLaw 57 A Rajendran …

Proceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HC
Trending News
1 month, 3 weeks ago

Proceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HC

Live Law  

The Karnataka High Court has said proceedings initiated against an Income Tax Assessee by issuing notice after his demise cannot be continued against his/her legal representative. A division bench of Justice Krishna S Dixit and Justice G Basavaraja said, “Had the proceedings been initiated against the Assessee during his lifetime, they could have continued against the legal representatives of the …

Sanction to prosecute delayed in many corruption cases says Madurai Bench of the Madras HC
2 months, 3 weeks ago

Sanction to prosecute delayed in many corruption cases says Madurai Bench of the Madras HC

New Indian Express  

MADURAI: Files for according of Sanction to Prosecute have been pending in various offices, from the Tamil Nadu chief secretary to low-level sanctioning officers and even the governor’s office, the Madurai Bench of the Madras High Court observed. Dismissing a quash petition, Justice K K Ramakrishnan said this delay has exceeded the time limit mentioned in the provisions concerned as …

Madras High Court Weekly Round-Up: December 2 to December 8, 2024
3 months, 2 weeks ago

Madras High Court Weekly Round-Up: December 2 to December 8, 2024

Live Law  

Citations: 2024 LiveLaw 465 To 2024 LiveLaw 475 NOMINAL INDEX Chandru and Others v. State, 2024 LiveLaw 465 R Thamaraiselvan v. Government of India, 2024 LiveLaw 466 Sathish and Another v Food Safety Officer, 2024 LiveLaw 467 Sri Venkateshwaraa Medical College Hospital and Research Centre v The National Medical Commission, 2024 LiveLaw 468 Mohamed Asaruthin v State of Tamil Nadu, …

Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay
4 months ago

Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay

Live Law  

The Kerala High Court stated that the medical condition cited by the assessee is not sufficient grounds to justify condoning a four-year delay in filing the appeal. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be …

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court
4 months ago

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court

Live Law  

Observing that provisional acknowledgement automatically generated on Department portal shows that the requisite pre-deposit has been made, the Bombay High Court held that the Assessee had duly complied with the necessary pre-deposit required u/s 107 of the CGST Act. The Division Bench of Justice M.S Sonak and Justice Jitendra Jain observed that in a similar matter in Bytedance Technology Pvt …

Madras High Court Weekly Round-Up: August 5 to August 11, 2024
7 months, 1 week ago

Madras High Court Weekly Round-Up: August 5 to August 11, 2024

Live Law  

Citations: 2024 LiveLaw 299 To 2024 LiveLaw 306 NOMINAL INDEX M Kathirvel v The Inspector General of Registration, 2024 LiveLaw 299 Kompress India Private Limited Versus Union of India, 2024 LiveLaw 300 NT Stalin Barathi v The District Collector, 2024 LiveLaw 301 P.Sibiga Dharshini v The District Collector and Another, 2024 LiveLaw 302 Suo Motu RC v Additional Superintendent of …

Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court
11 months, 1 week ago

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

Live Law  

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 Ramamoorthy has observed that since an appeal has been filed against the order of the Customs, Excise, and Service Tax Appellate Tribunal with regard to the imposition of interest on the. …

Madras High Court Monthly Digest: March 2024
11 months, 2 weeks ago

Madras High Court Monthly Digest: March 2024

Live Law  

Citations: 2024 LiveLaw 91 To 2024 LiveLaw 142 NOMINAL INDEX J Sheena v. TNPSC, 2024 LiveLaw 91 M/s.Indralok Hotel Pvt. Ltd. versus The Greater Chennai Corporation, 2024 LiveLaw 92 Reckitt Benckiser Limited Versus State of Tamil Nadu, 2024 LiveLaw 93 Karthick v Registrar General, 2024 LiveLaw 94 D Bright Joseph v Church of South India and Others, 2024 LiveLaw 95 …

Madras High Court Weekly Round-Up: March 25 - March 31, 2024
11 months, 3 weeks ago

Madras High Court Weekly Round-Up: March 25 - March 31, 2024

Live Law  

Citations: 2024 LiveLaw 131 To 2024 LiveLaw 142 NOMINAL INDEX T.Senguttuvan v Ashokkumar K and Others, 2024 LiveLaw 131 Thai Mookambikaa Ladies Hostel v. Union of India, 2024 LiveLaw 132 Suo Motu v State of Tamil Nadu and Others, 2024 LiveLaw 133 Simon and Others v State, 2024 LiveLaw 134 Srikaran V @ Murugan v The Director of Rehabilitation, 2024 …

Madras High Court directs T.N. Govt to follow property guideline values reduced by 33% in 2017 until next revision
1 year ago

Madras High Court directs T.N. Govt to follow property guideline values reduced by 33% in 2017 until next revision

The Hindu  

The Madras High Court has nullified a decision taken by the Inspector General of Registration on March 30, 2023 to collect stamp duty and registration charges on the basis of guideline value fixed for immovable properties in 2012 without following a decision taken in 2017 to reduce those values by 33% A Division Bench of Justices S.M. The Bench held …

Tamil Nadu Urban Local Bodies Act Mandates 15 days' Time To Be Provided To Property Tax Assessee To Respond To Notice: Madras High Court
1 year ago

Tamil Nadu Urban Local Bodies Act Mandates 15 days' Time To Be Provided To Property Tax Assessee To Respond To Notice: Madras High Court

Live Law  

The Madras High Court has held that Section 116A of the Tamil Nadu Urban Local Bodies Act, 1998, mandates that 15 days' time should be provided to the property tax assessee to respond to the notice before action is taken.The bench of Justice Senthilkumar Ramamoorthy has directed the respondent department to de-seal the restaurant.The petitioner/assessee has assailed a demand notice …

Madras High Court Weekly Round-Up: October 16 to October 22, 2023
1 year, 5 months ago

Madras High Court Weekly Round-Up: October 16 to October 22, 2023

Live Law  

A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw 317 To 2023 LiveLaw 327 NOMINAL INDEX Tamil Nadu Football Association and Others v Pennar Junior FC and Others, 2023 LiveLaw 317 Dr Vinith v State and Others, 2023 LiveLaw 318 Mr K Ramachandran v The Principal Secretary to Government and Others, 2023 LiveLaw 319 Tamil …

Arbitration Cases Weekly Round-Up: 2nd October To 8th October
1 year, 5 months ago

Arbitration Cases Weekly Round-Up: 2nd October To 8th October

Live Law  

High Courts: Calcutta High Court Party Eligible For Interim Protection U/S 9 Arbitration & Conciliation Act, Regressive To Relegate To CPC Procedure: Calcutta High Court Case: Prathyusha- AMR JV vs Orissa Steel Expressway Private Limited Citation: 2023 LiveLaw 304 The Calcutta High Court has recently allowed applications for appointment of arbitrator u/s 11 and for interim protection u/s 9 of …

Assessee Was Given Only 13 Hours Time To Reply To The Show-Cause Notice: Madras High Court Quashes Assessment
1 year, 10 months ago

Assessee Was Given Only 13 Hours Time To Reply To The Show-Cause Notice: Madras High Court Quashes Assessment

Live Law  

The Madras High Court has quashed the assessment as the assessee was given only 13 hours to reply to the show-cause notice.The bench of Justice M. Dhandapani has directed the department to consider the matter afresh and, after providing an opportunity to the petitioner, pass appropriate orders within a period of four weeks.The petitioner/assessee was issued with a first show …

Madras High Court Monthly Digest - April 2023 [Citations 109 - 132]
1 year, 10 months ago

Madras High Court Monthly Digest - April 2023 [Citations 109 - 132]

Live Law  

Citations: 2023 LiveLaw 109 To 2023 LiveLaw 132 NOMINAL INDEX X v. State of Tamil Nadu and others, 2023 LiveLaw 109 Priya Dharshini and another v. State of Tamil Nadu and others, 2023 LiveLaw 110 K Marimuthu v. The Secretary to Government and others, 2023 LiveLaw 111 Vishal Krishna Reddy v Lyca Productions, 2023 LiveLaw 112 Neyatitus v. The Regional …

Madras High Court Monthly Digest - March 2023 [Citations 68 to 108]
1 year, 11 months ago

Madras High Court Monthly Digest - March 2023 [Citations 68 to 108]

Live Law  

Citations: 2023 LiveLaw 68 To 2023 LiveLaw 108 NOMINAL INDEX State of Tamil Nadu and others v. The Correspondent, 2023 LiveLaw 68 2023 LiveLaw 69 Dr. C Vijayabhaskar v. State of Tamil Nadu, 2023 LiveLaw 70 State v. Dadayutham @ Kannan and others, 2023 LiveLaw 71 Star Channel v. The Secretary to the Government and others, 2023 LiveLaw 72 Dr. …

Madras HC rejects writ appeal against review of patta granted for property at Cathedral Road
2 years ago

Madras HC rejects writ appeal against review of patta granted for property at Cathedral Road

The Hindu  

The Madras High Court on Monday rejected a writ appeal filed by the Agri Horticultural Society against the dismissal of its writ petition challenging a suo motu review of patta granted to it by a Collector in 2011 for a sprawling property next to Semmozhi Poonga on Cathedral Road in Chennai. The Division Bench agreed with the single judge that …

Madras High Court Bench imposes costs of ₹10 lakh on couple for attempting to grab property of SC person in Tirunelveli
2 years, 2 months ago

Madras High Court Bench imposes costs of ₹10 lakh on couple for attempting to grab property of SC person in Tirunelveli

The Hindu  

The Madurai Bench of Madras High Court has imposed exemplary costs of ₹10 lakh on a married couple for attempting to grab an immovable property owned by a person belonging to a Scheduled Caste. Justice Sathi Kumar Sukumara Kurup directed a sessions court in Tirunelveli to collect the amount of costs imposed on the couple, Shanmuganathan and Shanthi, and pay …

Important Judgments Of Madras High Court 2022
2 years, 2 months ago

Important Judgments Of Madras High Court 2022

Live Law  

LiveLaw reported 525 judgements from Madras High Court in 2022. Quota For Govt School Students In Medical Admissions Justified As They Are A "Socially & Educationally Backward Class": Madras High Court Case Title: Ms Preethika C v. State of Tamil Nadu and Ors Citation: 2022 LiveLaw 142 The Madras High Court has upheld the validity of The Tamil Nadu Admission …

Madras High Court Annual Digest 2022: Part II [Citation 277-525]
2 years, 2 months ago

Madras High Court Annual Digest 2022: Part II [Citation 277-525]

Live Law  

Citations: 2022 LiveLaw 277 To 525 NOMINAL INDEX S.Sarath Kumar v. The District Collector and another, 2022 LiveLaw 277 M/s. Versus The Joint Commissioner II, 2022 LiveLaw 510 Arvind Gupta v Punjab National Bank and another, 2022 LiveLaw 511 M Hemalatha v The National Medical Commission and others and Minor K Megatharani v The Union of India and others, 2022 …

Assessment Made To Best Of Judgment Of Authority Would Not Be Sufficient For Imposition Of Penalty: Madras High Court
2 years, 4 months ago

Assessment Made To Best Of Judgment Of Authority Would Not Be Sufficient For Imposition Of Penalty: Madras High Court

Live Law  

The Madras High Court has held that the assessment made to the best of the authority's judgement would not be sufficient for the imposition of penalty, as the degree of proof required for the imposition of penalty is much higher than that required for the purpose of framing a best judgement assessment.The single bench of Justice Anita Sumanth has observed …

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court
2 years, 4 months ago

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court

Live Law  

The Madras High Court has held that the criminal investigation wing is separate and distinct from the assessment wing and that disclosure made before one wing will not exonerate the assessee from the requirement of making a "full and true disclosure" before the assessing officer in an assessment.The single bench of Justice Anitha Sumanth has observed that in the absence …

Parties Can Deviate From Terms Of Jurisdiction Under The Arbitration Clause Only Once: Madras High Court
2 years, 6 months ago

Parties Can Deviate From Terms Of Jurisdiction Under The Arbitration Clause Only Once: Madras High Court

Live Law  

The Madras High Court has ruled that the parties have got the liberty to deviate from the terms with respect to the jurisdiction, as contained in the Arbitration Clause; however, the number of such deviations is limited to only one. After certain disputes arose between the parties, the petitioner invoked the arbitration clause and filed an application under Section 11 …

Right To Appeal Accrues On Date Of Institution Of Suit: Madras HC Entertains Appeal Arising Out Of Claim Filed Prior To Motor Vehicle Amendment Act
2 years, 6 months ago

Right To Appeal Accrues On Date Of Institution Of Suit: Madras HC Entertains Appeal Arising Out Of Claim Filed Prior To Motor Vehicle Amendment Act

Live Law  

When the Madras High Court registry put forward a query as to whether appeals whose value was less than one lakh rupees could be entertained in view of the amendment brought in by the Motor Vehicles Amendment Act 2019, Justice PT Asha observed that the right to appeal accrued on the date of filing the claim petitions and therefore the …

Madras High Court Weekly Round-Up: August 22 To August 28, 2022
2 years, 6 months ago

Madras High Court Weekly Round-Up: August 22 To August 28, 2022

Live Law  

A weekly round-up of important cases from Madras High Court. Magistrate Cannot Act As A "Post Office" & Direct For Registration Of FIR Mechanically, It Affects Individual's Rights: Madras High Court Case Title: Praveen Rajesh v. Commissioner of Police and others Citation: 2022 LiveLaw 363 The Madras High Court, while emphasizing that FIR is not an ordinary thing and could …

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings
2 years, 8 months ago

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings

Live Law  

The Madras High Court invalidated the reassessment procedures on the basis that the reopening of the income tax assessment was conducted by an officer without jurisdiction. After a period of five years, the assessee received a notice dated March 28, 2018 issued by the ACIT Mumbai under Section 148 purportedly to re-assess the income tax return submitted by her for …

Delay In Consideration Of Representations By Statutory Authorities Amounts To Dereliction Of Duty: Madras High Court
2 years, 9 months ago

Delay In Consideration Of Representations By Statutory Authorities Amounts To Dereliction Of Duty: Madras High Court

Live Law  

The Madras High Court recently observed that whenever complaints are made to the Statutory Authorities, they are expected to act upon the same and not keep it pending indefinitely. The authorities are expected to consider the matter on merits and pass appropriate orders in reasonable time.Justice MS Ramesh of the Madurai Bench observed as follows:"It is needless to point out …

Litigant Should Not Be Penalised For Advocate's Misconduct: Calcutta HC Condones 9 Yrs Delay In Filing Revision Plea, Imposes ₹10K Cost
2 years, 9 months ago

Litigant Should Not Be Penalised For Advocate's Misconduct: Calcutta HC Condones 9 Yrs Delay In Filing Revision Plea, Imposes ₹10K Cost

Live Law  

The Calcutta High Court on Thursday opined that a litigant should not be penalised for the misconduct of his advocate and accordingly allowed an application seeking condonation of delay of about 9 years and 4 months in filing the revision petition.The counsel appearing for the petitioner submitted before Justice Kaushik Chanda that the petitioner had not been informed by his …

Setting Aside Of Assessment Orders By ITAT On Technical Grounds Will Not Lead To Automatic Quashing Of Criminal Complaint: Madras High Court
2 years, 9 months ago

Setting Aside Of Assessment Orders By ITAT On Technical Grounds Will Not Lead To Automatic Quashing Of Criminal Complaint: Madras High Court

Live Law  

The Madras High Court recently held that when an assessment order is quashed by the Income Tax Appellate Tribunal on technical grounds, the same cannot be made a ground to evade criminal prosecution before the concerned court under the Income Tax Act. ii)The assessment order passed by the Assessing Officer, confirmed by the CIT have been set aside by the …

Monthly Digest Of Tax Cases: May 2022
2 years, 9 months ago

Monthly Digest Of Tax Cases: May 2022

Live Law  

Indirect Taxes Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Seven Seas Hospitality Private Limited Versus PCIT Citation: 2022 LiveLaw …

Madras High Court Weekly Round-Up: May 23 2022 To May 29, 2022
2 years, 9 months ago

Madras High Court Weekly Round-Up: May 23 2022 To May 29, 2022

Live Law  

A weekly round-up of important cases from Madras High Court and its subordinate courts. Past Service Not Forfeited For Calculation Of Pensionary Benefits If Subsequent Govt Job Is Taken With Permission From Competent Authority: Madras HC Case Title: S.S.S Prahalathan v. The Secretary and others Citation: 2022 LiveLaw 222 The Madras High Court bench of Justice SM Subramaniam has held …

Suppressed Material Facts With Intention To Abuse Judicial Process: Madras High Court Imposes Rs.25000 Cost On Lawyer For Frivolous Litigation
2 years, 10 months ago

Suppressed Material Facts With Intention To Abuse Judicial Process: Madras High Court Imposes Rs.25000 Cost On Lawyer For Frivolous Litigation

Live Law  

The Madras High Court recently directed a lawyer, appearing for the petitioner to deposit Rs. 25,000 as exemplary costs in favour of the Bar Council of Tamil Nadu and Puducherry finding that the petitioner had come to the court with unclean hands merely to abuse the judicial process of law. "Considering the fact that the representation was submitted only on …

[O. 41 R. 17(1) CPC] If Counsel Refuses To Argue Or Not Able To Address Court, Appeal Can't Be Dismissed On Merits: Allahabad HC
3 years, 2 months ago

[O. 41 R. 17(1) CPC] If Counsel Refuses To Argue Or Not Able To Address Court, Appeal Can't Be Dismissed On Merits: Allahabad HC

Live Law  

The Allahabad High Court recently ruled that when an appeal has to be dismissed by the appellate Court on account of the fact that the counsel for the appellant though physically present in the Court, refuses to argue the same for any reason, the dismissal can't be on merits in view of the Explanation to Order XLI Rule 17 CPC.It …

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