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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 17 Apr 2025
    Madras High Court Reverses ₹156.53 Crore Assessment Against Indian Railway Finance Corporation, Citing Lack of Due Process

    Indian Railway Finance Corporation Ltd Vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10798 (HC-MADRAS)

  2. Madras High Court · 11 Apr 2025
    Madras High Court Overturns Assessment Orders Citing Breach of Natural Justice; Assessing Authority Must Reconsider Disputed Tax Recovery Claims

    M. Sampath vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10762 (HC-MADRAS)

  3. Madras High Court · 11 Apr 2025
    Madras High Court Rebukes Assessment Order for Violation of Natural Justice

    US Electricals vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10752 (HC-MADRAS)

  4. Madras High Court · 11 Apr 2025
    Madras HC Dismisses Writ Petition on Triple Assessment Orders, Highlights Links to Non-Existent Dealers in Input Tax Credit Claims

    R.M.K Enterprises vs. The State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10751 (HC-MADRAS)

  5. Madras High Court · 10 Apr 2025
    Ruling on Entitlement of Railway Contractors to ITC Benefits Upheld by Madras HC

    UOI vs Indra Industries

    (2025) TaxCorp(IDT) 10738 (HC-MADRAS)

  6. Madras High Court · 08 Apr 2025
    Madras HC Rules on Penalties for Late Filing of Annual GST Returns, Upholding Show Cause Notices but Quashing General Penalty

    Jainsons Castors & Industrial Products vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10729 (HC-MADRAS)

  7. Madras High Court · 04 Apr 2025
    Madras High Court Upholds Expiration of Appeal Period but Allows Subsequent Challenge on Penalty and Interest in GST Royalty Case

    Jayaan Crusher Vs. The Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10700 (HC-MADRAS) · Section 107

  8. Madras High Court · 04 Apr 2025
    Madras HC Rules for Registration Revocation in Non-Filing Case, Sets Conditions for Reinstatement

    Maragatham Deepa Vs. The Superintendent of CGST and Central Excise

    (2025) TaxCorp(IDT) 10699 (HC-MADRAS)

  9. Madras High Court · 04 Apr 2025
    Madras High Court Overturns Revenue's GST Demand on Co-Insurance and Re-Insurance Transactions

    Star Health and Allied Insurance Company Ltd.. Vs. The Additional Commissioner & Ors

    (2025) TaxCorp(IDT) 10698 (HC-MADRAS)

  10. Madras High Court · 01 Apr 2025
    Madras High Court Upholds Demand under CGST Act Against Trust for Non-Compliance with Registration Requirements

    Annai Angammal Arakkattalai (Pre Mahal) Vs The Joint Commissioner or GST (Appeals) & Ors

    (2025) TaxCorp(IDT) 10670 (HC-MADRAS)

  11. Madras High Court · 27 Mar 2025
    Madras HC Upholds SEZ Unit's Right to Refund of Supplier-Paid Taxes Under Special Economic Zone Act, 2005, Subject to Factual Investigations

    Urjita Electronics Private Limited Vs The Joint Commissioner of GST and Central Excise (Appeals-II)

    (2025) TaxCorp(IDT) 10637 (HC-MADRAS)

  12. Madras High Court · 25 Mar 2025
    Madras High Court Restores GST Registration for Assessee with Conditions Following Auditor's Inaction

    Annai Trading Corporation vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10619 (HC-MADRAS)

  13. Madras High Court · 18 Mar 2025
    Madras HC Overturns Tax Assessment Order Citing Natural Justice Breach and Inadequate Opportunity

    Palani Jayakumar (Proprietor of J.K.Transport) vs. The Deputy Commercial Tax Officer

    (2025) TaxCorp(IDT) 10576 (HC-MADRAS)

  14. Madras High Court · 18 Mar 2025
    Madras HC Allows GST Registration Reinstatement, Citing Misguidance from Consultant on Return Filing Requirements

    Tech-Civil Material Testing Laboratory Pvt. Ltd. vs. Office of the Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10574 (HC-MADRAS)

  15. Madras High Court · 18 Mar 2025
    Madras HC Rules in Favor of Gillette on Limitation Period for CGST Refund Claims

    Gillette Diversified Operations Private Limited vs The Joint Commissioner of GST and Central Excise (Appeals-II) & Ors

    (2025) TaxCorp(IDT) 10573 (HC-MADRAS)

  16. Madras High Court · 17 Mar 2025
    Madras HC Overturns Revenue Order Lacking Justification on Educational Institution’s Exemption Claim for Co-curricular Supplies

    Seventh Day Adventist Higher Secondary School vs State Tax Officer (Intelligence)

    (2025) TaxCorp(IDT) 10560 (HC-MADRAS)

  17. Madras High Court · 17 Mar 2025
    Madras High Court Overturns Revenue’s Ex-Parte Order, Advocates Traditional Notice Delivery Methods

    Tvl. Sri Balaji Traders vs The Deputy Commercial Tax Officer

    (2025) TaxCorp(IDT) 10559 (HC-MADRAS)

  18. Madras High Court · 11 Mar 2025
    Madras High Court Quashes Order Denying Input Tax Credit (ITC) Based on Limitation Issues in Favor of the Petitioner

    Nilgiris Silverline Builders Pvt. Ltd. vs. The Deputy State Tax Officer

    (2025) TaxCorp(IDT) 10533 (HC-MADRAS)

  19. Madras High Court · 25 Feb 2025
    Concessional GST Rate Affirmed for JV's Works Contract with RVNL

    STS-KEC(JV) vs The State Tax Officer

    (2025) TaxCorp(IDT) 10426 (HC-MADRAS)

  20. Madras High Court · 21 Feb 2025
    Madras High Court Rules to Hear Assessee's Appeal on Merits, Classifying Failure to Generate DRC-03 as Technical Non-Compliance

    DSM Soft Private Limited Vs. The Additional Commissioner of GST (Appeal-II) & Ors.

    (2025) TaxCorp(IDT) 10416 (HC-MADRAS)

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