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Madras HC applies “doctrine of necessity” and holds that the claim for refund Service Tax paid under RCM, much after 01.07.2017 (which could not be availed as transitional credit), shall be considered as a claim  under Section 142 (3).

Madras HC applies “doctrine of necessity” and holds that the claim for refund Service Tax paid under RCM, much after 01.07.2017 (which could not be availed as transitional credit), shall be considered as a claim under Section 142 (3).

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.02.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.Nos.528, 1092 & 1160 of 2019 W.P.No.528 of 2019: M/s.Ganges International Private Ltd., 5-A, Karasur Road,...

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Mhc judge p n prakash letter regarding barathiyar

Mhc judge p n prakash letter regarding barathiyar

J [3/9, 06:59] Sekarreporter: Mhc judge p n prakash Letter #PNPJ joins NAVJ with a philosophical introspection . Bharathi touches them all at the core and let them see themselves https://www.sekarreporter.com/mhc-judge-p-n-prakash-letter-pnpj-joins-navj-with-a-philosophical-introspection-bharathi-touches-them-all-at-the-core-and-let-them-see-themselves/ [3/9, 07:00] Sekarreporter:...

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Madras HC judge R sureskumar holds that after issue of DRC-1A, if the taxpayer disputes the liability, a show cause notice under Sec. 74 (1) has to be issued. Order passed directly after DRC-1A, without granting personal hearing quashed. For Petitioner : Mr.G.Natarajan For Respondents : Mr.NRR.Arun Natarajan Special Government Pleader

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.02.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition Nos.1607, 1609 and 1613 of 2022 and WMP.Nos.1744, 1747 and 1750 of 2022 M/s....

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