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Crl.O.P.Nos.2302 and 4174 of 2021 and Crl.M.P.No.13952 of 2021 N.ANAND VENKATESH. J., When the matter was taken up for hearing today, the learned Government Advocate (Criminal Side) filed the status report of the Assistant Inspector General of Police, Law and Order, Chennai and sought for some more time to complete the enquiry and to file a report pursuant to the orders passed by this Court on 10.12.2021.
by Sekar Reporter · Published January 24, 2022
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Acter jayapratha casevfull order. THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN Crl.O.P.Nos.22258,22370,22374, 22377 ,22378,22379,22380, 22381,22383,22384 of 2023 Crl.O.P.No.22258 of 2023 & batch 1. M/s Jayapradha Cine Theatre(A-1. For Petitioners :Mr.A.Abdul Hameed, Senior Counsel for Mrs.Revathi Manivannan For Respondent :Mr.T.N.C.Kaushick Standing Counsel/Spl.P.P.for ESI )
by Sekar Reporter · Published October 20, 2023
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Justices T.S.Sivagnanam and R.N.Manjula held that the subsequent issuance of the credit note is of little avail as the incidence for the excise duty is deemed to have been passed on by the assessee to its buyer and therefore not entitled for filing an application for a refund under Section 11B of the Act merely because they subsequently came to know that the rate of duty was NIL and credit notes are said to have been issued to the buyer.
by Sekar Reporter · Published May 20, 2021