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While filing the appeal, the petitioner shall pre-deposit on the service tax demanded vide impugned Order in Original No.27/2019(S.T) dated 29.10.2019 except in so far as renting of immovable property for the period between 01.07.2012 and 01.03.2013, in view of the amendment to Mega Exemption Notification No.25/2012 – ST dated 20.06.2012 vide Notification No.3/2013 – ST dated 01.03.2013. The Appellate Authority shall however await for the decision of the Division Bench challenging the decision of the learned Single Judge of Madurai Bench of Madras High Court in Madurai Kamarj University vs. Joint Commissioner, Office of the Commissioner of GST and Central Excise, Madurai referred to supra. 120. This writ petition stands dismissed with the above liberty and observation. No costs. Consequently, connected miscellaneous petitions are closed. 12.10.2023 Index : Yes/No Neutral citation : Yes/No rgm/kkd C.SARAVANAN, J. kkd To 1. The Joint Commissioner of GST & Central Excise, Commissionerate of GST & Central Excise, No.1, Goubert Avenue, Puducherry 605 001. 2.The Superintendent of GST & Central Excise, Office of the Superintendent of GST & Central Excise, Range III A, 48/1, III Floor, Aziz Nagar, Reddiarpalayam, Pre-delivery Order in W.P.No.15333 of 2020 12.10.2023
by Sekar Reporter · Published November 15, 2023
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9/26, 16:39] Lita Srinivasan: Section 7(2) of the Act simply stated that the tribunals could be presided over by officers not below the rank of Sub-Divisional Officer of a State. The State government had framed statutory rules under the Act in 2009 and notified RDOs as presiding officers of maintenance tribunals and Collectors as the heads of appellate tribunals
by Sekar Reporter · Published September 26, 2020
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THE HONOURABLE MRS.JUSTICE J. NISHA BANU and THE HONOURABLE MR.JUSTICE N. ANAND VENKATESH Crl.A.(MD)No.174 of 2020 Balamurugan … Appellant / sole accused. In the considered view of this Court, we come to a categoric conclusion that the prosecution has proved the case beyond reasonable doubts with abundant evidence and there is absolutely no ground to interfere with the well considered order and judgment passed by the Court below. 25. In the result, (i) This criminal appeal stands dismissed. (ii) The conviction and sentence passed by the learned Sessions Judge, Mahalir Neethimandram, Madurai, Madurai District, in Spl.S.C.No.44 of 2018 dated 26.09.2019, is hereby confirmed. [J.N.B, J.] & [N.A.V., J.] 17.10.2022 For Appellant : Mr.B.N.Raja Mohamed For Respondent : Mr.R.Meenakshi Sundaram Additional Public Prosecutor JUDGMENT
by Sekar Reporter · Published October 20, 2022