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Landmark Rulings

Madras High Court — GST

413 rulings

  1. Madras High Court · 10 Jan 2025
    Madras HC Remands Disputed ITC and GSTR Inconsistencies After Assessee's Compliance Proposal

    S S Enterprises Electricals Vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10164 (HC-MADRAS)

  2. Madras High Court · 10 Jan 2025
    Madras HC Provides Final Opportunity to Assessee to File Objections After Quashing Order on ITC Mismatch

    K.C. & Sons Vs. The Deputy Commissioner (ST), GST Appeal

    (2025) TaxCorp(IDT) 10163 (HC-MADRAS)

  3. Madras High Court · 10 Jan 2025
    Madras High Court Remands Matter for Taxpayer to Address GSTR Discrepancies, Mandates 25% Tax Deposit

    V. K. D. Stores Vs. The State Tax Officer/ Commercial Tax Officer

    (2025) TaxCorp(IDT) 10162 (HC-MADRAS)

  4. Madras High Court · 07 Jan 2025
    Madras High Court Invalidates Assessment Order Due to GSTR Discrepancies, Permits Assessee to Provide Additional Evidence

    Total Environment Building Systems Pvt. Ltd Vs. The Assistant Commissioner of GST & Central Excise and Ors.

    (2025) TaxCorp(IDT) 10142 (HC-MADRAS)

  5. Madras High Court · 07 Jan 2025
    Madras High Court Overturns Assessment Order; Mandates 25% Deposit on Disputed Taxes Amid Return Discrepancies

    Ragul Industries vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10141 (HC-MADRAS)

  6. Madras High Court · 07 Jan 2025
    Madras HC Invalidates Tax and Penalty on Cow Ghee Consignment Due to Procedural Irregularity

    Creamline Dairy Products Limited Vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10140 (HC-MADRAS)

  7. Madras High Court · 07 Jan 2025
    Madras HC Overturns Assessment Order on Condition of 25% Tax Deposit Amidst Natural Justice Violations

    T.B. Sabrish vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10139 (HC-MADRAS)

  8. Madras High Court · 07 Jan 2025
    Madras HC Clarifies Modes of Service for Notices Under TNGST Act, Ensures Natural Justice Adherence

    Udumalpet Sarvodaya Sangham & Ors vs The Authority

    (2025) TaxCorp(IDT) 10134 (HC-MADRAS)

  9. Madras High Court · 06 Jan 2025
    Madras High Court Upheld Tax Authority's Decision on GST and ITC for Ramco Cements' Corporate Guarantee Transactions

    Ramco Cements Limited vs The Deputy Commissioner (ST)

    (2025) TaxCorp(IDT) 10125 (HC-MADRAS)

  10. Madras High Court · 03 Jan 2025
    Madras High Court Overturns Revenue’s Denial of Assessee’s Refund Claim, Upholding Timeliness of Appeal Filing

    Lakshmi Industries Vs. The Deputy Commissioner (ST)

    (2025) TaxCorp(IDT) 10122 (HC-MADRAS)

  11. Madras High Court · 02 Jan 2025
    Madras HC Nullifies Revenue's Excess Demand Beyond Show Cause Notice Scope

    Gillette India Limited vs The Assistant Commissioner (CT)

    (2025) TaxCorp(IDT) 10112 (HC-MADRAS)

  12. Madras High Court · 31 Dec 2024
    Madras High Court Overturns Additional Commissioner’s Ruling on Unutilized Input Tax Credit and Interest Levy

    Sri Cheran Synthetics India Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 10108 (HC-MADRAS)

  13. Madras High Court · 20 Dec 2024
    Madras High Court Overturns Assessment Order Due to Ignored ITC Claim Error and Improper Tax Recovery

    Revathi Industrial Enterprises vs. The Deputy State Tax Officer

    (2024) TaxCorp(IDT) 10062 (HC-MADRAS)

  14. Madras High Court · 20 Dec 2024
    Madras High Court Clarifies Restrictions on Input Tax Credit (ITC) for Sales Promotion Activities

    ARS Steels and Alloy International Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 10054 (HC-MADRAS)

  15. Madras High Court · 18 Dec 2024
    Madras HC Nullifies INR 48 Crores Assessment Orders for Breach of Natural Justice

    TMF Business Services Limited vs State Tax Officer & Ors

    (2024) TaxCorp(IDT) 10040 (HC-MADRAS)

  16. Madras High Court · 17 Dec 2024
    Madras HC Overturns Tax Assessment Order, Orders Immediate Lift of Bank Account Attachments Due to Procedural Irregularities

    Rajesh Manohar Pujara (Prop. Bombay Trading Agencies) vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 10033 (HC-MADRAS)

  17. Madras High Court · 17 Dec 2024
    Madras HC Declares Assessment Order Against Deceased Individual Null and Void, Citing Precedent from R. Unnikrishnan Case

    Lakshmi Periyasamy Vs. State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 10030 (HC-MADRAS)

  18. Madras High Court · 13 Dec 2024
    Assessment Order Quashed by Madras HC: Opportunity Granted to Assess the Status of ‘Ocean Freight Service’ Provider

    Glo Shipping Logistics Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 10014 (HC-MADRAS)

  19. Madras High Court · 13 Dec 2024
    Madras High Court Overturns Flawed Tax Assessment, Emphasizing Importance of Natural Justice and Personal Hearing Rights

    Exide Industries Ltd Vs. Deputy Commissioner (ST)

    (2024) TaxCorp(IDT) 10011 (HC-MADRAS)

  20. Madras High Court · 11 Dec 2024
    Madras High Court Upholds AAAR Ruling on Chewing Tobacco Classification, Dismisses Writ Petitions

    Haji K.P.M.Abdul Kareem vs Assistant Commissioner

    (2024) TaxCorp(IDT) 9994 (HC-MADRAS)

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