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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 24 Jan 2024
    Madras High Court Clears Path for Refund of Unutilized ITC under IDS to Textile Manufacturer, Overturns Deficiency Memos

    VSM Weavess India Private Limited vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8570 (HC-MADRAS)

  2. Madras High Court · 24 Jan 2024
    Madras HC Affirms No Interest on GST Paid Timely via ECL, Overturns Recovery Notice for Eicher Motors

    Eicher Motors Ltd. vs. The Superintendent of GST and Central Excise

    (2024) TaxCorp(IDT) 8569 (HC-MADRAS)

  3. Madras High Court · 24 Jan 2024
    Madras HC Rules in Favor of Tea Exporter for Refund Claim, Sets Time Limit Based on Export Date

    Tulip Nilgiris Exports Pvt. Ltd vs. Additional Commissioner of Central Taxes and Central Excise (Appeals)

    (2024) TaxCorp(IDT) 8568 (HC-MADRAS)

  4. Madras High Court · 23 Jan 2024
    Madras High Court Directs Reassessment of GST on Directors' Performance Incentives, Citing Non-Consideration of Circular No. 140/10/2020-GST

    Global Calcium Pvt Ltd vs Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8562 (HC-MADRAS)

  5. Madras High Court · 12 Jan 2024
    HC - Madras High Court Rules Against Bunching of SCNs for Different Financial Years.

    Titan Company Ltd vs. The Joint Commissioner of GST & Central Excise and Ors

    (2024) TaxCorp(IDT) 8535 (HC-MADRAS)

  6. Madras High Court · 11 Jan 2024
    Madras HC Clarifies Taxability of Gift Vouchers as Actionable Claims, Distinguishing Timing of GST Liability

    Tvl.Kalyan Jewellers India Pvt Ltd vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8524 (HC-MADRAS)

  7. Madras High Court · 05 Jan 2024
    Madras High Court Upholds Business Continuity, Orders Restoration of GST Registration

    Ready Mix Concrete vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8506 (HC-MADRAS)

  8. Madras High Court · 04 Jan 2024
    Madras High Court Eases Time-Limit Norms for Filing GST Returns Post-Assessment, Upholds Flexibility

    Comfort Shoe Components Vs Assistant Commissioner

    (2024) TaxCorp(IDT) 8495 (HC-MADRAS)

  9. Madras High Court · 22 Dec 2023
    HC - Madras HC Overturns GST Registration Cancellation, Cites Non-Notification of Form GSTR-2.

    Tvl.Kavin HP Gas Gramin Vitrak vs. The Commissioner of Commercial Taxes & Ors.

    (2023) TaxCorp(IDT) 8444 (HC-MADRAS)

  10. Madras High Court · 23 Dec 2023
    HC - Madras HC Allows Assessee to Appeal in GSTR-3B/2A Mismatch Case, Waives Limitation.

    Samadhu Medicals vs. The Deputy State Tax Officer

    (2023) TaxCorp(IDT) 8443 (HC-MADRAS)

  11. Madras High Court · 19 Dec 2023
    Madras High Court Recommends Availing Amnesty Scheme for Delayed Appeal Filings

    Cholaa Tapes vs. The Deputy Commissioner of GST & Central Excise and Ors

    (2023) TaxCorp(IDT) 8425 (HC-MADRAS)

  12. Madras High Court · 14 Dec 2023
    HC - Madras HC Dismisses Writ Against Show Cause Notice, Stresses Adjudication Process.

    Vaya Life (P) Ltd. vs. The Superintendent

    (2023) TaxCorp(IDT) 8405 (HC-MADRAS)

  13. Madras High Court · 01 Dec 2023
    HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.

    Naga Ltd vs. Puducherry Authority for Advance Ruling and Ors.

    (2023) TaxCorp(IDT) 8347 (HC-MADRAS)

  14. Madras High Court · 29 Nov 2023
    HC - Madras High Court Rules University Affiliation Services Not Exempt from GST, Dismisses Writ Petitions.

    Sree Ramu College of Arts and Science vs Authority for Clarification and Advance Ruling, Tamilnadu

    (2023) TaxCorp(IDT) 8341 (HC-MADRAS)

  15. Madras High Court · 28 Nov 2023
    HC - Madras High Court Quashes Demand Orders Against Ex-Director of Company in Liquidation Citing Absence of Clarity on Funds.

    K. Malathi vs. State Tax Officer & Anr.

    (2023) TaxCorp(IDT) 8337 (HC-MADRAS)

  16. Madras High Court · 27 Nov 2023
    HC - Madras High Court Mandates Refund with Interest for Higher Input Tax Rate Cases under GST.

    The Commercial Tax Officer vs. Suzlon Energy Ltd.

    (2023) TaxCorp(IDT) 8328 (HC-MADRAS)

  17. Madras High Court · 22 Nov 2023
    HC - Madras HC Orders GST Department to Process Lenovo's IGST Refund, Overturns Denial Due to Procedural Delays.

    Lenovo (India) Pvt. Ltd vs The Joint Commissioner of GST (Appeals-1)

    (2023) TaxCorp(IDT) 8310 (HC-MADRAS)

  18. Madras High Court · 10 Nov 2023
    HC - Madras High Court Clarifies 'Flavoured Milk' GST Classification, Limits GST Council's Role in Determining Tax Categories.

    M/s.Parle Agro Pvt. Ltd. vs .Union of India & Ors.

    (2023) TaxCorp(IDT) 8282 (HC-MADRAS)

  19. Madras High Court · 26 Oct 2023
    HC - Madras HC Supports Indiabulls, Rejects TDS Transfer Denial from VAT to GST.

    Indiabulls Construction Ltd. vs. The Assistant Commissioner (ST) & Anr.

    (2023) TaxCorp(IDT) 8218 (HC-MADRAS)

  20. Madras High Court · 10 Oct 2023
    HC - Madras HC Addresses GSTN Portal Discrepancy; Ensures Fair Play for Assessees.

    East Coast Constructions and Industries Ltd vs Assistant Commissioner (ST)

    (2023) TaxCorp(IDT) 8149 (HC-MADRAS)

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