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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 19 Sep 2025
    Madras High Court Clarifies: Limitation for GST Appeals Starts Only Upon Effective Communication, Not Mere Portal Upload

    Sharp Tanks and Structurals Private Limited Vs The Deputy Commissioner (GST) (Appeals) and Ors

    (2025) TaxCorp(IDT) 11575 (HC-MADRAS)

  2. Madras High Court · 05 Sep 2025
    Madras High Court Invalidates GST Demand of Rs. 37 Crores Against Instakart Services for Clubbing Multiple Financial Years in a Single Order; Permits Fresh Proceedings Year-wise

    Instakart Services Private Limited vs The Additional Commissioner

    (2025) TaxCorp(IDT) 11539 (HC-MADRAS)

  3. Madras High Court · 05 Sep 2025
    Madras High Court Invalidates Clubbed GST Show Cause Notices Covering Multiple Financial Years: Orders Quashed for Breach of Statutory Mandate

    Smt R Ashaarajaa vs Senior Intelligence Officer

    (2025) TaxCorp(IDT) 11538 (HC-MADRAS)

  4. Madras High Court · 01 Sep 2025
    Madras High Court Declines Early Intervention in GST Dispute over Mauritius Supreme Court Construction: Directs Contractor to Respond to Show Cause Notice

    Renaatus Projects Private Limited vs. The Joint Director & Anr.

    (2025) TaxCorp(IDT) 11525 (HC-MADRAS)

  5. Madras High Court · 28 Aug 2025
    Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission

    Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.

    (2025) TaxCorp(IDT) 11498 (HC-MADRAS)

  6. Madras High Court · 22 Aug 2025
    Madras High Court Upholds Validity of Negative ITC Blocking under Rule 86A, Restricts Blocking Quantum and Modifies Payment Modality for Indian Traders

    Indian Traders vs The Commercial Tax Officer and Ors

    (2025) TaxCorp(IDT) 11475 (HC-MADRAS)

  7. Madras High Court · 18 Aug 2025
    Madras High Court Upholds Liquidator’s Right to Appropriate GST Deposits in ECL Despite Non-Filing of GSTR-3B Due to Cancellation of Registration

    Satyadevi Alamuri Liquidator of M/s.G.B. Engineering Enterprises Private Limited Vs Office of Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 11463 (HC-MADRAS)

  8. Madras High Court · 18 Aug 2025
    Madras High Court Rules Single Show Cause Notice for Multiple Financial Years Violates GST Law: Orders Quashing of Clubbed Assessment

    Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner

    (2025) TaxCorp(IDT) 11461 (HC-MADRAS)

  9. Madras High Court · 16 Aug 2025
    Madras High Court Restores GST Registration of Builder; Accepts Economic Hardship as Valid Cause for Default, Restricts ITC Utilization Pending Departmental Scrutiny

    Guhan Builders And Promoters Pvt. Ltd. vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 11455 (HC-MADRAS)

  10. Madras High Court · 10 Jun 2025
    Madras High Court Sets Aside GST Attachment of Club President's Personal Account, Emphasizes Distinction Between Club and Individual Liability

    M Jaiganesh vs The State Tax Officer

    (2025) TaxCorp(IDT) 11440 (HC-MADRAS)

  11. Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Demand: Dismisses Writ on Factual Dispute, Affirms Opportunity of Hearing, Grants Liberty for Statutory Appeal

    Buhari Holdings Pvt. Ltd. Vs. The Assistant Commissioner ST

    (2025) TaxCorp(IDT) 11413 (HC-MADRAS)

  12. Madras High Court · 09 Aug 2025
    Madras High Court Upholds Validity of CGST Provisions Disallowing Late ITC Claims; Allows Assessees Relief for FY 2017-18 to 2020-21 under Section 16(5) Amendment

    R.K. Enterprises vs Union of India and Others

    (2025) TaxCorp(IDT) 11412 (HC-MADRAS)

  13. Madras High Court · 09 Aug 2025
    Madras High Court Sets Aside GST Appellate Order, Condoning 288-Day Delay Due to Hospitalization and Lack of Proper Service

    T. Porkodi Vs. The Deputy Commissioner (CT) & Anr.

    (2025) TaxCorp(IDT) 11404 (HC-MADRAS)

  14. Madras High Court · 09 Aug 2025
    Madras High Court Nullifies Pre-Hearing Assessment Order for Breach of Natural Justice in GST Proceedings

    Shri Bharathi Weaves vs. Commercial Tax Officer

    (2025) TaxCorp(IDT) 11398 (HC-MADRAS)

  15. Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Assessment Against Deceased Proprietor’s Estate: Legal Heir’s Limitation Objection Rejected, Appeal Liberty Granted

    Vairam Agencies Vodafone Cell (Rep. by Legal Heir R. Ramesh) Vs. State Tax Officer, Pudukkottai-II Assessment Circle

    (2025) TaxCorp(IDT) 11396 (HC-MADRAS)

  16. Madras High Court · 04 Aug 2025
    Madras High Court Strikes Down GST SCN for ‘Sweetened Areca Nut’: Reclassification as ‘Supari’ Held Unwarranted, Only 5% GST Applies

    Azam Laminators Private Limited Vs. Additional Director, DGGST & Ors

    (2025) TaxCorp(IDT) 11379 (HC-MADRAS)

  17. Madras High Court · 31 Jul 2025
    Madras High Court Unconditionally Sets Aside GST Assessments for Hotelier: Lapse in Notice Service Post Registration Cancellation Breaches Natural Justice

    Tvl. Dimora Vs. Assistant Commissioner (State Tax) & Ors

    (2025) TaxCorp(IDT) 11369 (HC-MADRAS)

  18. Madras High Court · 28 Jul 2025
    Madras High Court Orders Reinstatement of GST Registration for Works Contractor, Recognizes Genuine Hardship Due to Delay in Payment by Recipient, Imposes Compliance Conditions

    Chinnappan Thangamani Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11352 (HC-MADRAS)

  19. Madras High Court · 21 Jul 2025
    Madras High Court Bars Composite GST Show Cause Notices for Multiple Years, Citing Violation of Statutory Limits and Assessee Rights

    R A and Co vs The Additional Commissioner of Central Taxes, South Commissionerate

    (2025) TaxCorp(IDT) 11345 (HC-MADRAS)

  20. Madras High Court · 05 Jul 2025
    Madras High Court Sets Aside Ex-Parte GST Order for Lack of Proper Service, Mandates Reminder Notice Under Section 169 and Conditions Remand on Partial Tax Deposit

    Tvl. Your Friends Aquarium vs The Assistant Commissioner (St)

    (2025) TaxCorp(IDT) 11308 (HC-MADRAS)

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