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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 06 Dec 2024
    Madras High Court Rules on Due Process in GST Assessment: Madras HC Overturns Order for Personal Hearing on Input Tax Credit Dispute

    Paary Sweets and Bakery Vs. The State Tax Officer (Inspection V)

    (2024) TaxCorp(IDT) 9965 (HC-MADRAS)

  2. Madras High Court · 06 Dec 2024
    Madras HC Orders Lifting of Bank Account Attachment After Partial Tax Recovery, Ensuring Adequate Hearing Opportunity for Assessee

    Puppy Plastics vs. The Deputy State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9963 (HC-MADRAS)

  3. Madras High Court · 03 Dec 2024
    Madras High Court Invalidates Assessment Order, Mandates 25% Tax Payment Requisites

    Aruna Clothing Company Vs. The Deputy State Tax Officer - II

    (2024) TaxCorp(IDT) 9954 (HC-MADRAS)

  4. Madras High Court · 03 Dec 2024
    Madras High Court Allows Delay in Filing Appeal, Emphasizing Substantial Justice Over Technicality in GST Discrepancy Case

    Ponnusamy Vs. The Deputy Commissioner (ST) (FAC) & Anr.

    (2024) TaxCorp(IDT) 9953 (HC-MADRAS)

  5. Madras High Court · 03 Dec 2024
    Madras High Court Upholds Validity of Negative Blocking of Input Tax Credit under Rule 86A of GST Provisions

    Tvl.Skanthaguru Innovations Private Limited vs. Commercial Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9948 (HC-MADRAS)

  6. Madras High Court · 02 Dec 2024
    Madras High Court Ruling: Writ Petition Time Limit Based on Rectification Date, Not Original Order Date

    SPK & Co & Ors vs The State Tax Officer

    (2024) TaxCorp(IDT) 9941 (HC-MADRAS)

  7. Madras High Court · 29 Nov 2024
    Madras High Court Affirms Denial of Input Tax Credit, Emphasizing Evidence Evaluation in Appeals

    T.S.R.Trading Company vs. The Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 9935 (HC-MADRAS)

  8. Madras High Court · 27 Nov 2024
    Madras High Court Upholds ITC Claims Amid Delays Linked to COVID-19; Supports Petitioners' Rights to Tax Credits for FYs 2017-2021

    Sri Ganapathi Pandi Industries vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9920 (HC-MADRAS)

  9. Madras High Court · 26 Nov 2024
    Madras High Court Overturns Assessment Order Due to Lack of Proper Notice and Personal Hearing in GST Dispute

    Srirenukambal Milk Centre vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9916 (HC-MADRAS)

  10. Madras High Court · 26 Nov 2024
    Madras High Court Rules on Refunds of Pre-deposits by Insurance Companies Amid GST Amendments

    Royal Sundaram General Insurance Co Ltd & Ors vs Union of India & Ors

    (2024) TaxCorp(IDT) 9912 (HC-MADRAS)

  11. Madras High Court · 25 Nov 2024
    Madras HC Overturns Dismissal of Ford India's Appeal Regarding Pre-Deposit Payments via Electronic Credit Ledger

    Ford India Limited vs Joint Commissioner (GST Appeals) and Others.

    (2024) TaxCorp(IDT) 9902 (HC-MADRAS)

  12. Madras High Court · 22 Nov 2024
    Madras HC Invalidates Assessment Order Due to Breach of Natural Justice Principles; Mandates Personal Hearing

    Swamikannu Logistics Pvt. Ltd. Vs. The Deputy Commercial Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9896 (HC-MADRAS)

  13. Madras High Court · 22 Nov 2024
    Madras High Court Issues Comprehensive Opportunity for Assessee Amidst GSTR Discrepancies; Overturns Assessment Order and Mandates Hearing on Tax Disputes

    P. E. Kavitha Vs. The Assistant Commissioner (ST) & Anr.

    (2024) TaxCorp(IDT) 9895 (HC-MADRAS)

  14. Madras High Court · 22 Nov 2024
    Madras HC Sets Aside Revenue Order Taxing Zirconium Sponge Supply to Nuclear Fuel Complex, Directs Reevaluation for Central Government Exemption

    Zircomium Complex vs The Assistant Commissioner (ST) & Ors

    (2024) TaxCorp(IDT) 9891 (HC-MADRAS)

  15. Madras High Court · 15 Nov 2024
    Madras High Court Allows Assessee to Clarify Discrepancies in GSTR Filings while Lifting Bank Attachment

    Maya Electric Co Vs. The Deputy Commissioner (ST) & Anr.

    (2024) TaxCorp(IDT) 9854 (HC-MADRAS)

  16. Madras High Court · 12 Nov 2024
    Allahabad HC Resolves Writ Petition on GST Demand Order Visibility Issues; Directs Fresh Notice to be Issued

    Ola Fleet Technologies Pvt. Ltd. vs. State of UP & 2 Ors.

    (2024) TaxCorp(IDT) 9829 (HC-MADRAS)

  17. Madras High Court · 05 Nov 2024
    Madras High Court Void Demand Order for Lack of Personal Hearing and Directs Compliance with CGST Regulations

    RJS Steels Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9794 (HC-MADRAS)

  18. Madras High Court · 22 Oct 2024
    Madras HC Quashes Tax Demand of Rs. 1 Crore, Directs Fresh Consideration and Personal Hearing Following Breach of Natural Justice Principles

    Standard Facility Services vs. Deputy Commercial Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9728 (HC-MADRAS)

  19. Madras High Court · 18 Oct 2024
    Madras High Court Evaluates Rectification Application on Assessment Orders Amid GST Discrepancies

    V.G.Senthilkumar vs. The Deputy State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9720 (HC-MADRAS)

  20. Madras High Court · 18 Oct 2024
    Madras High Court Overrules Input Tax Credit Denial Based on Section 16(4) Limitations, Orders Reassessment Following Recent GST Amendments

    Ganesh Agencies vs. The Superintendent of CGST and Central Excise

    (2024) TaxCorp(IDT) 9716 (HC-MADRAS)

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