Madras High Court
Madras High Court Issues Notice On Scriptwriter's Plea Claiming Nani's HIT 3 Movie Is An Unauthorised Adaptation Of His Work
The Madras High Court has issued notice on a script writer's plea alleging that the recent movie starring Nani is an unauthorised adaptation of his story. Justice Senthilkumar Ramamoorthy issued notice returnable by July 7, 2025, and adjourned the plea. The notices were ordered on a petition filed by Vimal @ Vimalavelan, who was a script writer and an author. Vimal had sought a declaration that the movie “HIT: The Third Case (HIT 3) was an adaptation of his registered script and to...
'Facilitates Resolution Process': Madras HC Upholds Circular Allowing Creditor To Recommend Resolution Professional In Application U/S 95 Of IBC
The Madras High Court bench of Justice D.Bharatha Chakravarthy has held that the circular issued by Insolvency and Bankruptcy Board of India (IBBI) on 21.12.2023 under section 196 of the Insolvency and Bankruptcy Code, 2016 (Code), allowing the creditor to recommend the name of a Resolution Professional in an application filed under Section 95 of the Code cannot be deemed ultra vires the provisions of the Code, particularly Section 97, which states that in creditor-initiated insolvency...
Provisions Of Section 26E SARFAESI Act & Section 34 RDB Act Prevails Over Section 24 Of TNGST Act: Madras High Court
The Madras High Court stated that provisions of Section 26E of the SARFAESI Act and Section 34 of the Recovery of Debts and Bankruptcy Act would prevail over the provisions of Section 24 of the Tamil Nadu General Sales Tax Act. The Division Bench of Justices Anita Sumanth and G. Arul Murugan observed that “in the juxtaposition of Section 26E of the SARFAESI Act with Section 34 of the RDB Act, it is Section 26E of the SARFAESI Act that will provide the necessary impetus for determining...
Restriction On Levy Of Differential Rates Under Article 304 Of Constitution Doesn't Apply To Goods Imported From Outside India: Madras HC
The Madras High Court stated that Article 304 of the Constitution applies only to goods imported from other states or union territories and not to goods imported from outside India.The Division Bench consists of Chief Justice K.R. Shriram and Justice Mohammed Shaffiq looked into the case of State of Kerala and others v. Fr. William Fernandez and other, (2021) 11 SCC 705 and observed that the goods imported after having been released from customs barriers are not immune from any kind of State...
Send RPAD Reminders If No Reply Received After Repeated Uploading Of Notices In GST Portal: Madras High Court Tells Revenue
The Madras High Court stated that if the taxpayer is not at all participating in the proceedings, even after repeated uploading of notices and reminders in GST portal, the Department should have resorted to other mode of service, viz., Registered Post with Acknowledgement Due (RPAD), so that considerable time of officers, assessee and the Court could be saved. The court extensively referred to the provisions of the Information Technology Act and concluded, while service through portal...
Service Of Notices & Orders Through Common Portal Is A Valid Mode Of Service U/S 169 Of GST Act: Madras High Court
In a recent ruling, the Madras High Court held that service of notices and orders through Common portal is a valid mode of service in terms of Section 149 of the GST Act. The bench rejected the argument that the GST portal is not a “designated computer resource of the assessee” and hence as per Sec. 13 (2) (a) (ii) of the Information Technology Act, receipt occurs only when the communication is retrieved. “Service by making it available in the common portal is a valid mode of...
S.17 PMLA | Can't Direct ED To Serve 'Reasons To Believe' Before Conducting Search, May Lead To Concealment Of Evidence: Madras High Court
The Madras High Court has held that it cannot issue an omnibus direction mandating the Enforcement Directorate to serve 'reason to believe' the commission of money laundering offence before conducting a search in terms of Section 17 PMLA, as the same may alert the suspect to conceal evidence."Section 17 is a preliminary stage where based on some information in possession the ED search is conducted and if no prima facie case is made out, automatically all action is dropped, but if any...
"Further Incarceration Would Violate Rights Under Article 21": Madras HC Grants Bail To Former DMK Functionary Jaffer Sadiq Arrested By ED
The Madras High Court has granted bail to former DMK functionary Jaffer Sadiq and his brother Mohammed Saleem who were arrested by the Enforcement Directorate in connection with a PMLA case. Considering that the trial was not likely to be completed in the near future, Justice Sunder Mohan opined that further incarceration would violate the rights under Article 21 of the Constitution. Thus, the court was inclined to grant bail on certain conditions to ensure that the duo would be...
Madras High Court Reserves Orders On Pleas Challenging ED Search At TASMAC Headquarters, Verdict Likely On April 23
The Madras High Court has reserved orders on pleas filed by the State Government and the Tamil Nadu State Marketing Corporation challenging the recent searches conducted by the Enforcement Directorate on the TASMAC headquarters on March 6 and March 8. The bench of Justice SM Subramaniam and Justice K Rajasekar reserved the orders today after hearing Senior Advocate Vikas Singh for TASMAC. In the previous hearing itself the court had said that it would reserve the orders but gave a special...
Goods Exempted From Customs Duty, May Still Be Subject To Levy Of Additional Duty Under Respective Enactments: Madras High Court
The Madras High Court stated that goods imported exempted from basic customs duty, may still be subject to levy of additional duty under respective enactments. “The goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments and they would be so subject unless and until they are specifically exempted by the competent authority in exercise of the powers vested under those respective enactments from such...
CENVAT Credit Can't Be Denied Merely On Non-Submission Of User Test Certificate: Madras High Court
The Madras High Court stated that user test certificate is not mandatory before adjudicating show cause notice. The Division Bench of Justices R. Suresh Kumar and G. Arul Murugan opined that show cause notices cannot be adjudicated merely on the ground that the User Test Certificate has not been produced by the assessee. In this case, the respondent/assessee is a manufacturer of sugar and molasses. The assessee has availed CENVAT Credit for the capital goods used in establishing a ...
Works Contract For Track Doubling & Infrastructure Under RVNL Is Liable To 12% GST: Madras High Court
The Madras High Court stated that the works contract for track doubling and infrastructure under RVNL is liable to 12% GST. Justice Mohammed Shaffiq stated that “it may be relevant to keep in mind that while exemption notifications must be strictly construed, it certainly would not mean that the scope of the exemption notification can be curtailed by importing conditions or giving an artificially restrictive meaning to the words in an exemption notification.” In this case, the...