Madras High Court Weekly Round-Up: September 5 To September 11, 2022

A weekly round-up of important cases from Madras High Court. Citations: 2022 LiveLaw (Mad) 384 To 2022 LiveLaw (Mad) 397 NOMINAL INDEX India Yamaha Motor Private Limited Versus The Assistant Commissioner, 2022 LiveLaw (Mad) 384 M/s.EIH Associated Hotels Ltd. Versus The Assistant Commissioner of Income Tax, 2022 LiveLaw (Mad) 385 B Shanmugam and others v. Karthik Dasari, 2022 LiveLaw (Mad) 386 Dr. A Packia Raj and others v. State and others, 2022 LiveLaw (Mad) 387 Kamalanathan and others v. State and others, 2022 LiveLaw (Mad) 388 Gokul Ajith and others v. The State, 2022 LiveLaw (Mad) 389 Kanthan v State and others, 2022 LiveLaw (Mad) 390 K.J.Suriyanarayanan v. State and another, 2022 LiveLaw (Mad) 391 Jegan @ Ellamaran and others v. State and another, 2022 LiveLaw (Mad) 392 M Satheesh v. Secretary, Revenue Department and others, 2022 LiveLaw (Mad) 393 Melmaruvathur Adhiparasakthi Institute of Medical Sciences v. Union of India and others, 2022 LiveLaw (Mad) 394 Anandam Gundluru v. Inspector of Police, 2022 LiveLaw (Mad) 395 Minor V Amrutha v. Council for Architecture and another, 2022 LiveLaw (Mad) 396 S.Ravi Selvan v. Central Board of Indirect Taxes & customs and others, 2022 LiveLaw (Mad) 397 REPORT 1. Interest Leviable On Belated Remittance of GST Even If Credit In Cash/Credit Ledgers Is Available: Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw (Mad) 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. The single bench of Justice Anitha Sumanth has observed that unless an assessee actually files a return and debits the respective registers, the authorities cannot be expected to assume that available credits will be set-off against tax liability. 2. Audit Objection Can't Be The Basis Of AO's 'Reasons To Believe ' That Too After Lapse Of 6 Years: Madras High Court Case Title: M/s.EIH Associated Hotels Ltd. Versus The Assistant Commissioner of Income Tax Citation: 2022 LiveLaw (Mad) 385 The Madras High Court has quashed the reassessment proceedings and held that an audit objection does not satisfy the requirement of the Assessing Officer having an independent "reason to believe" that income has escaped assessment, that too after the elapse of nearly six years. The single bench of Justice Anitha Sumanth has observed that all materials with regard to the computation of tax under the provisions of MAT were available before the Assessing Authority during the original assessment proceedings. 3. Madras High Court Restrains ED From Proceeding Against TN Minister Senthil Balaji Case Title: B Shanmugam and others v. Karthik Dasari Citation: 2022 LiveLaw (Mad) 386 The Madras High Court recently allowed a petition moved by Minister Senthil Balaji and two others and quashed the summons issued by the Enforcement Directorate. Justice T Raja and Justice K Kumaresh Babu made the orders after observing that the proceedings emerging from the FIRs was quashed in one case and stayed in two others. The court observed that when a stay had been granted, it would eclipse the proceedings initiated thereunder pending disposal of the suit. 4. Madras High Court Refuses To Interfere With TN Govt Order Giving Preference To In-Service Doctors In PG Admission Case Title: Dr. A Packia Raj and others v. State and others Citation: 2022 LiveLaw (Mad) 387 The Madurai bench of the Madras High Court on Monday dismissed a plea filed by three doctors seeking to set aside the GO passed by the Government of Tamil Nadu giving special preference to "In Service Doctors" in admission to Post Graduate courses. Justice GR Swaminathan observed that a challenge to the above GO had already been decided by a division bench. The division bench had also observed that no arbitrariness can be made out from the data pertaining to only one academic year. 5. Using Land Earmarked As Waterbody For Other Purposes Detrimental To Society: Madras High Court Upholds Eviction Notices Case Title: Kamalanathan and others v. State and others Citation: 2022 LiveLaw (Mad) 388 Stressing on the importance of preserving water bodies, the Madras High Court recently stated that water bodies play a significant role in maintaining ecology and environment and usage of land earmarked as waterbody for any other purpose would be detrimental to the society at large. The court thus highlighted that it was the duty of officials to preserve and protect government lands which have been reserved for specific purposes. The bench of Chief Justice Munishwar Nath Bhandari and Justice N Mala were disposing petitions challenging the notices issued in Form III under Rule 6(1) of the Tamil Nadu Protection of Tanks and Eviction of...

Madras High Court Weekly Round-Up: September 5 To September 11, 2022

Upasana Sajeev

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