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Madurai Bench of the Madras High Court has set aside an ex parte GST assessment order holding that mere uploading of notices on the GST portal, without ensuring effective communication, amounts to a violation of the principles of natural justice. The bench of Justice Krishnan Ramasamy made strong observation
by Sekar Reporter · Published February 1, 2026
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Tender case full order of THE HON’BLE MR. JUSTICE R.SURESH KUMAR W.P.Nos.20283 and 20290 of 2022 and W.M.P.Nos.19504, 19505, 19510 and 19514 of 2022 W.P.No.20283 of 2022 Pioneer Fil-Med Private Limited. For Petitioner : Mr.P.H.Arvind Pandian, Senior counsel for Mr.Vikram Veerasamy in W.P.No.20283 of 2022 Mr.P.H.Arvind Pandian, Senior counsel for Mr. Salai Varun in W.P.No.20290 of 2022 For Respondents : Mr.R.Sankaranarayanan Additional Solicitor General assisted by A.Kumaraguru, Senior Panel Counsel COMMON ORDER
by Sekar Reporter · Published October 31, 2022
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Case No.:* (link unavailable) 10688 of 2020 – *Judge:* KRISHNAN RAMASAMY, J. – *Parties:* – Petitioner: M/s. Khazana Jewellery Pvt. Ltd., represented by its Managing Director, Mr. Kishore Kumar Jain – Respondent: 1. Income Tax Settlement Commission, 2. Deputy Commissioner of Income Tax – *Date of Order:* 28.11.2025 – *Counsel:* – For Petitioner: Mr.P.S.Raman, Senior Counsel, assisted by Mr.P.Sivaraman – For Respondent: Mr.A.P.Srinivas, Senior Standing Counsel, and Mr.A.N.R.Jayaprathap, Junior Standing Counsel – *Court Observation:* The court held that the “full and true disclosure” required under Section 245C(1) means the assessee must disclose all income in a complete and truthful manner when filing the settlement application. If any part of the disclosure is found to be untrue, the Settlement Commission can reject the entire application. The commission can’t accept part of the disclosure and reject the rest; it’s all or nothing.
by Sekar Reporter · Published December 5, 2025