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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 16 Aug 2024
    Madras HC Sets Aside Tax Demand Due to Mismatch Between 26AS and GSTR-3B, Orders Reconsideration on Grounds of Breach of Natural Justice

    Bhagawan Dass Arora & Co. Pvt. Ltd. Vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9395 (HC-MADRAS)

  2. Madras High Court · 14 Aug 2024
    Madras HC Quashes Order on Reverse Charge Mechanism (RCM) Liability and Trade Payables Due to Non-Application of Mind and Non-Consideration of Reply to SCN

    Paramount Shipping Services Pvt. Ltd. Vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9381 (HC-MADRAS)

  3. Madras High Court · 08 Aug 2024
    GST Exemption on Live Honey Bees: Madras HC Sets Aside Order Imposing Tax on Packing Material

    Tvl.Vibis Natural Bee Farms Vs The Deputy State Tax Officer

    (2024) TaxCorp(IDT) 9358 (HC-MADRAS)

  4. Madras High Court · 02 Aug 2024
    Taxpayer's Right to Fair Hearing Upheld: Madras HC Quashes Assessment Order

    Ford India Private Limited Vs. Deputy Commissioner

    (2024) TaxCorp(IDT) 9332 (HC-MADRAS)

  5. Madras High Court · 24 Jul 2024
    GST Portal Redesign Fails to Save Tax Authorities: Madras HC Quashes Order and Grants Assessee Fresh Opportunity

    Panjatcharam Kumaravel vs. The Deputy State Tax Officer

    (2024) TaxCorp(IDT) 9303 (HC-MADRAS)

  6. Madras High Court · 24 Jul 2024
    Tax Component in Price of Supply: Madras HC Quashes Assessment Order

    Erode Medical Centre vs. State Tax Officer

    (2024) TaxCorp(IDT) 9302 (HC-MADRAS)

  7. Madras High Court · 17 Jul 2024
    Madras HC Quashes IGST Refund Denial, Holds Procedural Irregularity Cannot Bar Legitimate Export Incentives

    Shobikaa Impex Pvt Ltd vs. Union of India & ors.

    (2024) TaxCorp(IDT) 9289 (HC-MADRAS)

  8. Madras High Court · 17 Jul 2024
    Madras HC Rules Form ASMT-10 Notice Not Mandatory for Adjudication Even After Return Scrutiny

    Mandarina Apartment Owners Welfare Association (MAOWA) Vs Commercial Tax Officer/State Tax Officer

    (2024) TaxCorp(IDT) 9288 (HC-MADRAS)

  9. Madras High Court · 16 Jul 2024
    HC - HC Lifts Bank Account Attachment in GST Case, Citing 'Inadvertent' Error in GSTR-3B.

    GRK Plastic Vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9282 (HC-MADRAS)

  10. Madras High Court · 16 Jul 2024
    HC - HC Upholds SCN for Cash Seizure Appropriation, Despite Favorable CESTAT Ruling

    The Coronation Fireworks Factory vs. Joint Director

    (2024) TaxCorp(IDT) 9281 (HC-MADRAS)

  11. Madras High Court · 12 Jul 2024
    Madras HC Sets Aside Penalty Order of Rs. 2.85 Lakhs for Alleged Non-Existence of Assessee’s Place of Business

    Capstone Industries Vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9274 (HC-MADRAS)

  12. Madras High Court · 02 Jul 2024
    Madras HC Sets Aside Order Demanding Tax from Octogenarian Assessee, Directs Remittance of 10% of Disputed Tax Demand

    Tvl. Samikannu Mariappan vs. The State Tax Officer (ST) & Anr.

    (2024) TaxCorp(IDT) 9231 (HC-MADRAS)

  13. Madras High Court · 18 Jun 2024
    Madras HC Sets Aside Assessment Order for Application of Wrong Notification and Breach of Natural Justice

    Shiva Sanitary Hardwares vs. The Commercial Tax Officer (ST)

    (2024) TaxCorp(IDT) 9188 (HC-MADRAS)

  14. Madras High Court · 14 Jun 2024
    Madras High Court Quashes Denial of ITC for Payments to Statutory Auditors and Recharge Coupon Transactions, Remands Matter for Reconsideration

    Sekar Electronics Vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9179 (HC-MADRAS)

  15. Madras High Court · 14 Jun 2024
    Madras High Court Upholds GST Audit, Finds No Restriction on Different Subject Matter

    PSK Engineering Construction & Co. vs. The Assistant Commissioner of GST & Central Excise

    (2024) TaxCorp(IDT) 9178 (HC-MADRAS)

  16. Madras High Court · 11 Jun 2024
    Madras HC Quashes Assessment Orders Against Developer Subject to Deposit of 5% Tax Demand

    Town & City Developers Vs. The State Tax Officer (Intelligence) & Anr.

    (2024) TaxCorp(IDT) 9154 (HC-MADRAS)

  17. Madras High Court · 11 Jun 2024
    Madras HC Quashes Appellate Order Creating Tax Demand Despite Non-Satisfaction of Section 74 Ingredients

    Sri Shanmuga Motors Vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9150 (HC-MADRAS) · Section 74

  18. Madras High Court · 31 May 2024
    Madras HC Quashes Order Rejecting ITC Claim Based on PAN India Trade Payables, Remands Matter for Fresh Consideration

    Ingram Micro India Pvt. Ltd. Vs State Tax Officer

    (2024) TaxCorp(IDT) 9108 (HC-MADRAS)

  19. Madras High Court · 21 May 2024
    Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

    Vadim Infrastructure Pvt. Ltd. vs. The Commercial Tax Officer

    (2024) TaxCorp(IDT) 9071 (HC-MADRAS)

  20. Madras High Court · 20 May 2024
    Madras HC Quashes Rs. 96 Crore GST Demand Against Chennai Water Board, Remands for Deciding Exemption Applicability

    Chennai Metropolitan Water Supply and Sewerage Board vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9063 (HC-MADRAS)

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