<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2019 (5) TMI 803 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=380075</link>
    <description>Disputed documentary questions arising from invoices, a tripartite arrangement and the lorry way bill required factual verification, so writ jurisdiction was not the proper forum and the assessee had to pursue the statutory appellate remedy. The appellate authority was also required to consider the Form-C based concessional tax claim independently on the basis of the entire transaction and supporting documents, rather than relying only on a single endorsement in the lorry way bill. The appeal was disposed of with protection against coercive recovery pending the statutory appeal and directions for independent appellate adjudication on the tax benefit claim.</description>
    <language>en-us</language>
    <pubDate>Thu, 04 Apr 2019 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 14 May 2019 07:53:43 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=571005" rel="self" type="application/rss+xml"/>
    <item>
      <title>2019 (5) TMI 803 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=380075</link>
      <description>Disputed documentary questions arising from invoices, a tripartite arrangement and the lorry way bill required factual verification, so writ jurisdiction was not the proper forum and the assessee had to pursue the statutory appellate remedy. The appellate authority was also required to consider the Form-C based concessional tax claim independently on the basis of the entire transaction and supporting documents, rather than relying only on a single endorsement in the lorry way bill. The appeal was disposed of with protection against coercive recovery pending the statutory appeal and directions for independent appellate adjudication on the tax benefit claim.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 04 Apr 2019 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=380075</guid>
    </item>
  </channel>
</rss>