Madras High Court Weekly Round-Up: April 15 - April 21, 2024

Citations: 2024 LiveLaw (Mad) 161 To 2024 LiveLaw (Mad) 165 NOMINAL INDEX V Maharajan v. The Election Commission, 2024 LiveLaw (Mad) 161 M/s.Bay-Forge Private Limited Versus Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, New Delhi, 2024 LiveLaw (Mad) 162 S Dhinakaran v The Commissioner of HR and CE and Ors, 2024 LiveLaw (Mad) 163 Ramesh v Selvakumar and Another, 2024 LiveLaw (Mad) 164 M/s.Bajrang & Bajrang Versus The State Tax Officer (FAC), 2024 LiveLaw (Mad) 165 REPORT Lok Sabha Election 2024 | Madras High Court Dismisses Plea Challenging Tirunelveli BJP Candidate's Nomination Case Title: V Maharajan v. The Election Commission Citation: 2024 LiveLaw (Mad) 161 The Madras High Court on Tuesday dismissed a plea challenging the nomination filed by Nainar Nagendran, BJP's candidate from Tirunelveli. Chief Justice SV Gangapurwala and Justice Sathya Narayana Prasad noted that it was too late to issue any direction at this point considering that the polling in the state of Tamil Nadu was scheduled to be held on 19th April. The petition was filed by one V Maharajan from Madurai. In his plea, Maharajan had submitted that there was a case pending against Nagendran in Nanguneri Police Station for offences under Sections 341, 294(b), 506(i), 109 of IPC and Sections 3(1)(r) and 3(1)(s) of Scheduled Caste and Scheduled Tribe (Prevention of Atrocities) Act. He added that the details of the above case was deliberately concealed by Nagendran in all four of the nomination papers filed by him. Opportunity For Hearing Was Refused Due To Assessee's Failure To Click On Appropriate Button, Madras High Court Quashes Faceless Assessment Order Case Title: M/s.Bay-Forge Private Limited Versus Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, New Delhi Citation: 2024 LiveLaw (Mad) 162 The Madras High Court has quashed the order as the opportunity for hearing was refused due to the assessee's failure to click on the appropriate button. The bench of Justice Mohammed Shaffiq has observed that the personal hearing ought to have been extended, though the assessee might have failed to click on the appropriate button. The bench, while quashing the order, was directed to pass the order after affording the assessee a reasonable opportunity and personal hearing through a video conference. Discriminatory Ancient Practises Must Give Way After Adoption Of Constitution: Madras HC Bins Plea Challenging Handing Over Of Sceptre To Widow In Meenakshi Temple Case Title: S Dhinakaran v The Commissioner of HR and CE and Ors Citation: 2024 LiveLaw (Mad) 163 Criticizing a litigant for filing pleas objecting to the handing over of a sceptre to a widow during the Pattabhishekam day in Chitra Festival in the Meenakshi Amman Temple, the Madras High Court recently observed that there was no embargo in handing over the Sengol or the Sceptre to a woman or a widow. Justice C Saravanan added that even if such sanctions were operating in ancient times, these prejudicial and discriminatory practices had to give way in modern times after the adoption of the Constitution. The court also added that objecting to the handing over of the Sceptre to a woman was an affront to equality guaranteed and enshrined under the Constitution. [Road Accident] Smelling Alcohol In Breath Not Itself Ground To Attribute Contributory Negligence, Must Assess Alcohol Level In Blood: Madras HC Case Title: Ramesh v Selvakumar and Another Citation: 2024 LiveLaw (Mad) 164 The Madras High Court recently observed that merely smelling alcohol in the breath of a person brought to the hospital by itself is not a ground to attribute contributory negligence to the person in motor accident cases. The court noted that in most cases, the doctors merely indicated the breath smelled of alcohol without making any effort to find out the percentage of alcohol in the blood. Justice Anand Venkatesh added that this determination was important to ascertain whether the person who consumed alcohol was within his control to drive the vehicle. The court thus directed the Ministry of Health and Family Welfare to issue circulars to all hospitals including private hospitals to assess the level of alcohol in blood when an injured or deceased was brought to alcohol and smelt alcohol. Assessee Can't Be Absolved Of Responsibility AsRegistered Person To Monitor The GST Portal: Madras High Court Case Title: M/s.Bajrang & Bajrang Versus The State Tax Officer (FAC) Citation: 2024 LiveLaw (Mad) 165 The Madras High Court held that the assessee cannot be absolved of responsibility as a registered person to monitor the GST portal. The bench of Justice Senthilkumar Ramamoorthy has observed that an audit was conducted and that an...

Madras High Court Weekly Round-Up: April 15 - April 21, 2024

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