Madras High Court Grants Relief To Zee Against Apprehended Copyright Infringement Of 'Bhootam Bhayam' Film

The Madras High Court has temporarily restrained internet service providers and cable TV operators from infringing Zee Entertainment Enterprises Limited's copyright in its Marathi film Bhootam Bhayam, which was released on July 24The court observed that "irreversible injury" could occur unless apprehended unlawful broadcasts were prevented.Justice K. Kumaresh Babu passed the order on two applications filed by Zee Entertainment in a suit alleging apprehended infringement of its copyright in the...

Madras High Court Quashes ₹12.58 Cr Demand Against Pellagic Food, Upholds Advance Ruling Principles

The Madras High Court on 9 July quashed the Customs order passed against Pellagic Food Ingredients Pvt. Ltd. that raised a demand of Rs. 12.58 crore as differential customs duty, along with interest, confiscation of goods, redemption fine and penalties. A Single Judge Bench of Justice Hemant Chandangoudar held that Customs authorities should ordinarily follow the legal principles laid down in an Advance Ruling in similar cases, even though such rulings bind only the applicant who obtained them,...

GST Law Does Not Mandate Three-Month Gap Between Notice And Adjudication Order: Madras High Court

The Madras High Court on 17 July held that GST law does not require a mandatory three-month gap between issuance of a show cause notice and passing of an adjudication order, clarifying that the three-month requirement only applies to the period between issuance of the notice and expiry of the statutory limitation period for passing the order. Justice Senthilkumar Ramamoorthy partly allowed writ petitions filed by Raj Machine Tools challenging two GST assessment orders for the financial year...

Madras High Court Grants ITC Refund To Vindhya Spinning Mills, Says Same Input Rate Can't Deny Relief

The Madras High Court on 14 July held that Goods and Services Tax (GST) authorities cannot deny a refund of unutilised input tax credit (ITC) under the inverted duty structure merely because the principal input and the finished product attract the same rate of tax, if other inputs used in manufacturing are taxed at higher rates, leading to accumulation of ITC. Justice D. Bharatha Chakravarthy allowed two writ petitions filed by Vindhya Spinning Mills Private Limited, quashed the refund...

Madras High Court Sets Aside Part Of Arbitral Award Against Tuticorin Port Trust Over Water Charges

The Madras High Court has partly set aside an arbitral award that held Tuticorin Port Trust (now V.O. Chidambaranar Port Trust) liable to pay water charges under the "Other Beneficiaries" category from December 1, 2002. The dispute arose between the Port Trust and the Tamil Nadu Water Supply and Drainage Board (TWAD Board).A division bench of Justice P. Velmurugan and Justice K. Govindarajan Thilakavadi held that the award suffered from patent illegality. It found that the arbitrator failed to...

Madras High Court Directs SVLDRS Relief To SB Aditya Power Projects In CENVAT Credit Dispute

The Madras High Court on 25 June held that authorities cannot reject a CENVAT credit claim on a ground that was not raised in the original show cause notice, and set aside the order denying credit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS). Justice Senthilkumar Ramamoorthy allowed the petition filed by SB Aditya Power Projects and directed the Designated Committee to reconsider the declaration and issue the discharge certificate after taking into account the Court's...

Madras High Court Sets Aside Rejection of US Company's Patent For Pet Appetite Drug

The Madras High Court has set aside the Patent Office's rejection of Elanco US Inc.'s patent application for an oral pharmaceutical composition for treating chronic inappetence and chronic weight loss in companion animals and remanded the matter for fresh consideration.Justice K. Kumaresh Babu observed that while the Controller's order concluded that the claimed invention was substantially the same as an earlier invention, the analysis in the same order recorded that the invention differed...

MSCS Act Arbitral Awards Executable Under Act After 2023 Amendment, Not Arbitration Law: Madras High Court

The Madras High Court has upheld execution proceedings initiated by a Sales Officer appointed by the Central Registrar to enforce an arbitral award passed under the Multi-State Co-operative Societies Act, 2002, holding that where the Act itself provides the procedure for execution, the Arbitration and Conciliation Act, 1996, does not govern the process.Justice P.B. Balaji dismissed a civil revision petition filed by T.K. Kares, the judgment-debtor, who had challenged the execution proceedings...

Madras High Court Directs Chennai Corporation To Reimburse Contractor's GST Burden After VAT Change

The Madras High Court on 7 July held that government contractors are entitled to reimbursement of additional GST paid due to the transition from the VAT regime to the GST regime if the change in tax law occurred after the award of contracts. A Bench of Justice C. Saravanan directed the Greater Chennai Corporation to reimburse the GST burden incurred by Sakthi Constructions for the remaining works under government contracts that were awarded before the introduction of GST on 1 July 2017. He...

Revised Return Filed After Income Tax Inspection Cannot Shield Dealer From Sales Tax Penalty: Madras High Court

The Madras High Court has upheld Income tax additions and penalty against a dealer, holding that a revised return filed after an Income Tax inspection cannot protect a taxpayer from the consequences of suppressed turnover.It observed that a revised return filed after detection does not automatically establish bona fide conduct or protect a taxpayer from penalty."The revised return filed subsequent to Income Tax inspection cannot be a protection blanket for the tax evaders. Even if the Trader...

Madras High Court Directs GST Authorities To Adjust Tax Paid Under Wrong Head Instead Of Seeking Fresh Payment

The Madras High Court has directed the GST authorities to adjust tax already paid under the wrong tax head instead of requiring the taxpayer to make a fresh payment before claiming a refund. It held that a taxpayer who has discharged the entire tax liability within time cannot be penalised merely because the amount was inadvertently deposited under the wrong GST head.Justice Senthilkumar Ramamoorthy disposed of the writ petition filed by SYA Homes and set aside the rectification order to the...

Madras High Court Upholds Sales Tax Demand Against Ford India Over Breach of Exemption Conditions

The Madras High Court has upheld the levy of Tamil Nadu sales tax on Ford India, holding that the company breached the conditions of a state government notification granting a sales tax exemption on purchases of goods used for manufacturing passenger cars after availing the benefit by furnishing declarations.The dispute relates to the 2001-02 assessment yearThe exemption under G.O. Ms. No. 381 covered purchases of goods used in the manufacture, assembling, packing and labelling of passenger cars...