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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 18 Oct 2024
    Input Tax Credit Rejection Overturned on Limitation Grounds with Clarification on Assessment Orders

    Moon Match Works vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9715 (HC-MADRAS)

  2. Madras High Court · 15 Oct 2024
    Exporter Must Submit GSTR-1 for E-Invoice Verification Following Detention Order

    Aqua Excel vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9699 (HC-MADRAS)

  3. Madras High Court · 04 Oct 2024
    Madras High Court Overturns Assessment Order Due to Insufficient Justification for ITC Discrepancies in GSTR Filings

    Sripathi Paper and Boards Pvt. Ltd. vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9646 (HC-MADRAS)

  4. Madras High Court · 03 Oct 2024
    Madras HC Directs Revenue to Separate SCNs for 2-Wheeler Seat Classification, Enabling Assessee to Benefit from Upcoming Amnesty Scheme

    Uno Minda Ltd vs The Joint Commissioner of GST and Central Excise

    (2024) TaxCorp(IDT) 9635 (HC-MADRAS)

  5. Madras High Court · 27 Sep 2024
    Madras HC Overturns Revenue's Duplicated Demand Pertaining to GSTR Mismatches and Orders Fresh Assessment

    Rice Lake Weighing Systems India Ltd Vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9600 (HC-MADRAS)

  6. Madras High Court · 23 Sep 2024
    Madras High Court Rules Against Unjust Recovery Notices Linked to Best Judgment Assessments

    Tvl.SRP Communications vs The State Tax Officer (Intelligence)

    (2024) TaxCorp(IDT) 9568 (HC-MADRAS)

  7. Madras High Court · 13 Sep 2024
    Court Reinstates GST Registration Subject to Conditions Amid Health Issues of Assessee

    Blue Moon Cool Systems vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9535 (HC-MADRAS)

  8. Madras High Court · 06 Sep 2024
    Madras High Court Rescinds Assessment Order, Calls for Fair Hearing in Appeal Process

    GU Ocean Pvt. Ltd Vs. The Deputy Commissioner (ST)

    (2024) TaxCorp(IDT) 9504 (HC-MADRAS)

  9. Madras High Court · 05 Sep 2024
    Madras High Court Upholds Assessee's Claim for GST Refund, Modifies Interest Rate

    The Commercial Tax Officer vs. Suzlon Energy Ltd

    (2024) TaxCorp(IDT) 9502 (HC-MADRAS)

  10. Madras High Court · 03 Sep 2024
    Madras HC Issues Directive on Tax Dispute: Emphasizes Assessee's Obligation to Respond to Notices

    P.A.C.A.R.Traders vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9494 (HC-MADRAS)

  11. Madras High Court · 02 Sep 2024
    Madras High Court Nullifies Tax Assessment Orders for 2018-19 and 2019-20 Due to Improper Reliance on GST Returns Post-Cancellation of Registration

    Tvl.Venus Textiles Vs The Deputy State Tax Officer-1

    (2024) TaxCorp(IDT) 9485 (HC-MADRAS)

  12. Madras High Court · 02 Sep 2024
    Madras High Court Calls for Reevaluation of Tax Demand Amid Discrepancies Between GST Returns; Assesses Required to Remit Partial Amount and Allowed Personal Hearing

    Gayathri Construction Vs The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9484 (HC-MADRAS)

  13. Madras High Court · 27 Aug 2024
    Madras HC Rules in Favor of Assessee for IGST Refund on Ocean Freight, Upholding Mohit Minerals Precedent

    Viterra India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9451 (HC-MADRAS)

  14. Madras High Court · 27 Aug 2024
    Reassessment Ordered by Madras HC in Input Tax Credit Discrepancy Case

    Silk Junction Vs. The Deputy State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 9448 (HC-MADRAS)

  15. Madras High Court · 26 Aug 2024
    Madras High Court Quashes Penalty for Minor Discrepancy in Tax Invoices and E-Way Bill

    Jindal Pipes Limited vs The Deputy State Tax Officer (Int)

    (2024) TaxCorp(IDT) 9445 (HC-MADRAS)

  16. Madras High Court · 23 Aug 2024
    Madras HC Strikes Down Show Cause Notice Due to Minimal Delay in GSTR-3B Filing, Citing Relaxation on Input Tax Credit Provisions

    Ohm Sakthi Blue Metals vs. The Superintendent of GST & Central Excise

    (2024) TaxCorp(IDT) 9437 (HC-MADRAS)

  17. Madras High Court · 20 Aug 2024
    Madras HC Overturns GST Tax Liability Order: Calls for Reassessment Following Procedural Irregularities

    Haarine Associates Vs The Assistant Commissioner (ST)(FAC)

    (2024) TaxCorp(IDT) 9416 (HC-MADRAS)

  18. Madras High Court · 20 Aug 2024
    Madras HC Overturns GST Appeal Rejection, Mandates Reassessment on Merits Following Delay Condonation

    Pixel Cube Vs The Deputy Commissioner (ST)

    (2024) TaxCorp(IDT) 9415 (HC-MADRAS)

  19. Madras High Court · 20 Aug 2024
    Madras High Court Emphasizes Higher Threshold for Suspension Orders of Quasi-Judicial Officers in GST Dispute

    S.Doctor Viswanathan vs. The State of Tamil Nadu & Anr.

    (2024) TaxCorp(IDT) 9410 (HC-MADRAS)

  20. Madras High Court · 16 Aug 2024
    Madras HC Sets Aside GST Orders Demanding ₹176.66 Crores, Clarifies 'Time of Supply' Under Hybrid Annuity Model for Road Construction

    K N R Srirangam Infra Pvt Ltd. Vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9397 (HC-MADRAS)

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