Madras High Court Weekly Round-Up: January 1 to January 7 2023

A weekly round-up of important cases from the Madras High Court and its subordinate courts. Citations: 2023 LiveLaw (Mad) 1 To 2023 LiveLaw (Mad) 10 NOMINAL INDEX Manikandan v. State, 2023 LiveLaw (Mad) 1 P Geetha v. V. Kirubaharan , 2023 LiveLaw (Mad) 2 M/s.Tirupur Sree Annapoorna Versus Tamil Nadu Sales Tax Appellate, 2023 LiveLaw (Mad) 3 Easwaran Brothers India Private Limited Versus The Assistant Commissioner (ST) (FAC), 2023 LiveLaw (Mad) 4 M Kannadasan v Union Of India, 2023 LiveLaw (Mad) 5 M/s. Radha Meditech v. M/s Cook India Medical Devices Pvt Ltd, 2023 LiveLaw (Mad) 6 People’s Watch v. The Home Secretary, Home Department (Prison) and another, 2023 LiveLaw (Mad) 7 PhonePe Private Limited v. DigiPe Fintech Private Limited, 2023 LiveLaw (Mad) 8 B Ramkumar Adityan v. Additional Chief Secretary and others, 2023 LiveLaw (Mad) 9 M/s. Raju Construction & Ors. versus The Government of India & Ors., 2023 LiveLaw (Mad) 10 REPORT [POCSO Act] Description Of Incident Assumes Significance As Child Might Not Know What Is Sexual Assault: Madras High Court Case Title: Manikandan v. State Citation: 2023 LiveLaw (Mad) 1 While refusing to set aside the conviction of a man who was charged under the Prevention of Children from Sexual Offences (POCSO) Act, the Madras High Court held that in POCSO cases, the description of the incident by the child assumes a lot of significance to come to a conclusion as to whether there was penetrative sexual assault in a given case. The bench of Justice PN Prakash and Justice Anand Venkatesh noted that from the perspective of the child, a sexual assault may only be understood as a physical assault as the child is unaware of what a sexual assault is. Thus, the courts have to look into the description of the offence and come to a conclusion. Parents In Matrimonial Disputes Not Filing Applications For Minor Children's Maintenance, Duty Of Courts To Protect Their Interest: Madras High Court Case Title: P Geetha v. V. Kirubaharan Citation: 2023 LiveLaw (Mad) 2 While allowing a petition filed by a woman for transfer of a divorce petition from Poonamalle to Tiruchirappalli, the Madras High Court said parents are duty bound to maintain their minor children and in absence of a formal application, the courts also are bound to consider grant of interim maintenance to protect the interests of minor children. Justice SM Subramaniam said though order of interim maintenance is conditional on the circumstances that the wife or husband, who makes the claim has no independent income sufficient for her or his support, it is no answer to a claim of maintenance that the wife is educated and could support herself. Entities Evading Tax Payment Are Liable To Be Punished Under Criminal Charges With Penalties: Madras High Court Case Title: M/s.Tirupur Sree Annapoorna Versus Tamil Nadu Sales Tax Appellate Citation: 2023 LiveLaw (Mad) 3 The Madras High Court, while analysing the growing trend of tax evasion, has stated that companies, firms, or entities that evade tax payments are liable to be punished under criminal charges with substantial penalties. The division bench of Justice S. Vaidyanathan and Justice C. Saravanan has observed that the hotel business is the fastest-growing one in the world. Despite the growth, hotel and restaurant owners show no desire to pay taxes meant for the public, and a few hotels not only evade taxes but also pose a health risk to the public by intentionally degrading food quality by replacing food substances with undeclared alternative components. Refund Or Carry Forward The ITC To GST Regime Is Dealer’s Choice: Madras High Court Case Title: Easwaran Brothers India Private Limited Versus The Assistant Commissioner (ST) (FAC) Citation: 2023 LiveLaw (Mad) 4 The Madras High Court has held that the dealer has two options: refund or carry forward the ITC to the GST regime. The single bench of Justice M. Sundar has observed that the dealer cannot be compelled to opt for one of the two, i.e., refund or carry forward the ITC to the GST regime. It is, after all, an option given to the dealer. The provisional refund order issued by the department and the issuance of what is known as "Form-P" clearly defined the entitlement of the dealer. Court Cannot Send Notice To Governor: Madras High Court Rejects Plea Against Tamil Nadu Governor Over ‘Office Of Profit’ Claim Case Title: M Kannadasan v Union Of India Citation: 2023 LiveLaw (Mad) 5 The Madras High Court on Thursday rejected a plea by Thanthai Periyar Dravidar Kazhagam challenging Governor RN Ravi's authority to continue to hold office. Holding the petition to be non-maintainable, the bench of Acting Chief Justice T Raja and Justice D Bharatha Chakravarthy observed that the court cannot issue notice to the Governor as he enjoys immunity under Article 136...

Madras High Court Weekly Round-Up: January 1 to January 7 2023

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Madras High Court Weekly Round-Up: January 1 to January 7 2023

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