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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 13 Jun 2025
    Madras High Court Deems GST Portal Upload Insufficient for Notice Service, Orders Fresh Opportunity to Assessee in Absence of Proper Show Cause Notice

    Ideal Polypet vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11138 (HC-MADRAS)

  2. Madras High Court · 13 Jun 2025
    Madras High Court Quashes GST Assessment Order for Improper Service of Notice: Mandates Use of Alternative Communication Modes

    KAY ARR Engineering Agency vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11137 (HC-MADRAS)

  3. Madras High Court · 09 Jun 2025
    Madras High Court Mandates GST Officers to Ensure Effective Service of Notices Beyond Portal Upload Before Passing Ex Parte Orders

    Namasivaya Auto Parts vs The Deputy State Tax Officer I

    (2025) TaxCorp(IDT) 11115 (HC-MADRAS)

  4. Madras High Court · 05 Jun 2025
    Madras High Court Bars Tamil Nadu Housing Board from Imposing Additional 5% GST on Fully Paid Home Buyers: Refunds Ordered for Excess GST Collected

    D. Hamsa Sundaramoorthy, vs The Managing Director, Tamilnadu Housing Board & Ors

    (2025) TaxCorp(IDT) 11104 (HC-MADRAS)

  5. Madras High Court · 05 Jun 2025
    Madras HC Grants Relief to Assessee for Inadvertent Duplicate E-Way Bills, Orders Acceptance of Time-Barred Appeal Upon Partial Tax Payment

    Ganesh Engineering vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 11103 (HC-MADRAS)

  6. Madras High Court · 26 May 2025
    Madras High Court Upholds Temporary Restrictions on ITC Availment under Rule 36(4) of CGST Rules; Challenge to Constitutionality Dismissed

    L & T Geostructure LLP Vs Union of India an Ors

    (2025) TaxCorp(IDT) 11089 (HC-MADRAS)

  7. Madras High Court · 16 May 2025
    Madras HC Condones Delays in Filing Appeals Due to Ill-health and Auditor Inaction

    Annai Velanganni Industries vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11005 (HC-MADRAS)

  8. Madras High Court · 12 May 2025
    Madras High Court Directs Assessee to Utilize Appeal Remedy Following Assessment Order for 2020-21

    Sri Velavan Fireworks vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10968 (HC-MADRAS)

  9. Madras High Court · 08 May 2025
    Madras HC Reinstates GST Registration After Considering Ill Health as Reason for Non-Compliance; Sets Conditions for Future Compliance

    D.Ilangovan vs. The Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 10945 (HC-MADRAS)

  10. Madras High Court · 07 May 2025
    Madras HC Upholds Assessment Order, Citing Lack of Evidence in GSTR-01 Filing Errors

    Sri Vijayalakshmi Supplyer vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10942 (HC-MADRAS)

  11. Madras High Court · 07 May 2025
    Madras High Court Reinstates Tax Registration Citing Health and Financial Hardship, While Directing Compliance with GST Obligations

    G.R. Foundation vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10941 (HC-MADRAS)

  12. Madras High Court · 07 May 2025
    Madras HC Overturns Revenue's Adjudication Against Defunct Entity Post-Merger of L&T Shipbuilding

    Larsen and Toubro Limited vs Commissioner of CGST & Central Excise, South Commissionerate

    (2025) TaxCorp(IDT) 10940 (HC-MADRAS)

  13. Madras High Court · 06 May 2025
    Delhi High Court Upholds Principles of Natural Justice, Remands Tax Matter for Reconsideration Following Ex Parte Orders

    Meyer Organics vs. Commissioner of DGST & Ors.

    (2025) TaxCorp(IDT) 10932 (HC-MADRAS)

  14. Madras High Court · 29 Apr 2025
    Madras High Court Overturns Revenue’s Interest and Penalty Order Due to Unutilized Input Tax Credit

    Fairmacs Shipstores Pvt. Ltd. vs. The Deputy Commissioner & Anr.

    (2025) TaxCorp(IDT) 10894 (HC-MADRAS)

  15. Madras High Court · 29 Apr 2025
    Madras High Court Validates Notification No. 56/2023-CT, Asserts Compliance within Constitutional and Statutory Frameworks

    NVR Sons vs UOI & ors

    (2025) TaxCorp(IDT) 10879 (HC-MADRAS)

  16. Madras High Court · 24 Apr 2025
    Madras High Court Affirms Digital Notices as Valid Service under CGST Act but Urges Revenue to Utilize Alternative Service Methods

    Axiom Gen Nxt India Private Limited, vs Commercial State Tax Officer

    (2025) TaxCorp(IDT) 10852 (HC-MADRAS)

  17. Madras High Court · 23 Apr 2025
    Madras HC Confirms Validity of Service Notices via Common Portal under CGST Act, 2017, Directs Petitioners to Make Pre-deposit for Re-Evaluation

    Poomika Infra Developers vs State Tax Officer

    (2025) TaxCorp(IDT) 10840 (HC-MADRAS)

  18. Madras High Court · 22 Apr 2025
    Madras High Court Upholds Tribunal Decision, Allowing Allottee to Withdraw Pre-Deposited GST Amount and Accrued Interest after Cancellation of Flat Booking

    Emerald Haven Realty Developers (Paraniputhur) Pvt.Ltd Vs Principal Commissioner of GST & Central Excise

    (2025) TaxCorp(IDT) 10831 (HC-MADRAS)

  19. Madras High Court · 22 Apr 2025
    Madras HC Validates Timely GSTR-3B Filings, Abrogating Erroneous Assessment Orders under TNGST Act

    Tvl.Yaa.Mohaideen Cheicken & Mutton Briyani Centre Vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10825 (HC-MADRAS)

  20. Madras High Court · 17 Apr 2025
    Madras HC Upholds Assessee's Right to Rectify GSTR-01 Following Supreme Court Precedent

    Deepa Traders Vs The Principal Chief Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10799 (HC-MADRAS)

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