Madras High Court
S. 161 CGST Act | Adjudicating Authority Can Dismiss GST Rectification Application Without Personal Hearing: Madras High Court
The Madras High Court stated that the GST authority can dismiss the rectification application without a personal hearing. The issue before the bench was whether the third proviso to Section 161 of the TNGST Act, 2017, requires complying with the principles of natural justice even for dismissing a rectification petition. Section 161 of the Goods and Services Tax Act, 2017 talks about the rectification of errors apparent on the face of the record. The third proviso to Section 161...
Party Can't Evade Two-Tier Arbitration By Questioning Authority Of Appellate Tribunal To Dismiss Appeal On Grounds Of Limitation: Madras HC
The Madras High Court bench of Justice Abdul Quddhose has held that once the petitioner chooses to file the appeal instead of directly approaching the Court under Section 34 of the Arbitration Act, the petitioner cannot wriggle out of the two-tier arbitration, by stating that they were not given an opportunity by the Appellate Tribunal to prosecute the appeal on grounds of limitation.Two-tier arbitration refers to a process where a dissatisfied party can file an appeal in the Appellate...
NCLT Is Bound To Appoint IRP Proposed By Corporate Debtor: Madras High Court
The Madras High Court on Monday held that the suggestions of the financial creditor, operational creditor, or corporate debtor with regard to the appointment of the IRP are liable to be accepted. While hearing a writ petition challenging the appointment of an Interim Resolution Professional (IRP) by the National Company Law Tribunal (NCLT), Chennai, the Madras High Court interpreted Sections 10 and 16 of the Insolvency and Bankruptcy Code, 2016. The petition was filed challenging the...
Madras HC Issues Notice On Plea Claiming Scenes From Rajnikanth-Starrer 'Chandramukhi' Were Unauthorisedly Used In Nayanthara's Documentary
The Madras High Court has issued notice on a plea claiming that the scenes from Rajnikanth starrer “Chandramukhi” movie had been used unauthorisedly in Actor Nayanthara's documentary “Nayanthara: Beyond the fairytale”. Justice Senthilkumar Ramamoorthy issued notices to Tarc Studio LLP and Netflix Entertainment Services India LLP, returnable by 2 weeks. The notices were issued on the plea filed by AP International, a major film distributor, who had acquired the copyright over the...
Assessing Authority Not Bound By Appellate Tribunal's Observations In De Novo Assessment: Madras High Court
The Madras High Court has stated that the assessing authority is not bound by the appellate tribunal's observations in a De Novo assessment. Justices Anita Sumanth and N. Senthilkumar opined that while concluding the assessment de novo, the assessing authority is not bound by the observations made by the first appellate authority. In this case, the Commercial Taxes Department has filed the appeal challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal relating to the...
Customs Department Bound By DGFT's Classification Of Capital Goods Under EPCG Scheme: Madras High Court
The Madras High Court stated that customs department bound by DGFT's classification of capital goods under EPCG scheme (export promotion capital goods scheme). The Division Bench consists of Justices Anita Sumanth and N. Senthilkumar observed that “there is no justification in the Department having made the assessee litigate the issue needlessly despite the CBEC having categorically confirmed as early as in 2002 that the Customs Department must align with the stand of the DGFT and DG...
Madras High Court Issues Notice On Scriptwriter's Plea Claiming Nani's HIT 3 Movie Is An Unauthorised Adaptation Of His Work
The Madras High Court has issued notice on a script writer's plea alleging that the recent movie starring Nani is an unauthorised adaptation of his story. Justice Senthilkumar Ramamoorthy issued notice returnable by July 7, 2025, and adjourned the plea. The notices were ordered on a petition filed by Vimal @ Vimalavelan, who was a script writer and an author. Vimal had sought a declaration that the movie “HIT: The Third Case (HIT 3) was an adaptation of his registered script and to...
'Facilitates Resolution Process': Madras HC Upholds Circular Allowing Creditor To Recommend Resolution Professional In Application U/S 95 Of IBC
The Madras High Court bench of Justice D.Bharatha Chakravarthy has held that the circular issued by Insolvency and Bankruptcy Board of India (IBBI) on 21.12.2023 under section 196 of the Insolvency and Bankruptcy Code, 2016 (Code), allowing the creditor to recommend the name of a Resolution Professional in an application filed under Section 95 of the Code cannot be deemed ultra vires the provisions of the Code, particularly Section 97, which states that in creditor-initiated insolvency...
Provisions Of Section 26E SARFAESI Act & Section 34 RDB Act Prevails Over Section 24 Of TNGST Act: Madras High Court
The Madras High Court stated that provisions of Section 26E of the SARFAESI Act and Section 34 of the Recovery of Debts and Bankruptcy Act would prevail over the provisions of Section 24 of the Tamil Nadu General Sales Tax Act. The Division Bench of Justices Anita Sumanth and G. Arul Murugan observed that “in the juxtaposition of Section 26E of the SARFAESI Act with Section 34 of the RDB Act, it is Section 26E of the SARFAESI Act that will provide the necessary impetus for determining...
Restriction On Levy Of Differential Rates Under Article 304 Of Constitution Doesn't Apply To Goods Imported From Outside India: Madras HC
The Madras High Court stated that Article 304 of the Constitution applies only to goods imported from other states or union territories and not to goods imported from outside India.The Division Bench consists of Chief Justice K.R. Shriram and Justice Mohammed Shaffiq looked into the case of State of Kerala and others v. Fr. William Fernandez and other, (2021) 11 SCC 705 and observed that the goods imported after having been released from customs barriers are not immune from any kind of State...
Send RPAD Reminders If No Reply Received After Repeated Uploading Of Notices In GST Portal: Madras High Court Tells Revenue
The Madras High Court stated that if the taxpayer is not at all participating in the proceedings, even after repeated uploading of notices and reminders in GST portal, the Department should have resorted to other mode of service, viz., Registered Post with Acknowledgement Due (RPAD), so that considerable time of officers, assessee and the Court could be saved. The court extensively referred to the provisions of the Information Technology Act and concluded, while service through portal...
Service Of Notices & Orders Through Common Portal Is A Valid Mode Of Service U/S 169 Of GST Act: Madras High Court
In a recent ruling, the Madras High Court held that service of notices and orders through Common portal is a valid mode of service in terms of Section 149 of the GST Act. The bench rejected the argument that the GST portal is not a “designated computer resource of the assessee” and hence as per Sec. 13 (2) (a) (ii) of the Information Technology Act, receipt occurs only when the communication is retrieved. “Service by making it available in the common portal is a valid mode of...