Madras High Court

Order passed u/s 144(C)(1) of Income Tax Act to be construed as draft assessment order only: Madras HC

Ramco Cements Limited Vs ITO (Madras High Court)

Madras High Court rules that any order under Sec 144(C)(1) must be a draft assessment; detailed analysis of Ramco Cements Ltd. vs ITO case provided....

Madras HC Quashes GST Demand Order: Fresh Assessment Directed

Ralco Synergy Pvt. Ltd Vs Joint Commissioner of State Tax (Madras High Court)

Madras High Court quashes state GST authority's demand order due to jurisdictional issues. Learn about the case of Ralco Synergy Pvt. Ltd Vs Joint Commissioner of State Tax....

Madras HC allows conditional restoration of GST Registration

Nagalingam Gobidass Vs Additional Commissioner (Appeals) (Madras High Court)

Madras High Court ruling states that once all pending GST returns are filed until the date of cancellation, the taxpayer's GSTN can be restored....

Electronic data collected in violation of Digital Evidence Investigation Manual is unsustainable

Saravana Selvarathnam Retails Private Limited Vs CIT (Madras High Court)

Madras High Court held that digital data collected by the department in the course of search and seizure without following the Digital Evidence Investigation Manual issued by CBDT makes the entire search and seizure unsustainable and ab initio bad...

Transitional credit u/s. 140 admissible on unutilized ITC availed on purchase tax: Madras HC

Sri Sasthaa Constructions Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court held that valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140 of TNGST Act, 2017...

GST Refund admissible on receiving export proceeds via authorized dealers like Paypal: Madras HC

Afortune Trding Research Lab LLP Vs Additional Commissioner (Appeals I) (Madras High Court)

Madras High Court held that receipt of export proceeds through authorized dealers like Paypal is in accordance with the direction issued by RBI and hence refund duly admissible....

HC directs Credit of Full TDS amount and Refund of Excess TDS Credit

Vajra Global Consulting Services LLP Vs Assistant Director of Income Tax (Madras High Court)

Explore the Vajra Global vs. Income Tax case at Madras High Court. Detailed analysis of the judgment, TDS credit issues, and the rightful refund of Rs.7,65,000....

HC Directs Fair GST Assessment & Consideration of submitted materials, HSN notes & judicial precedents 

SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court)

SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court) This case involves SL Lumax Limited challenging a demand notice issued by the Deputy Commissioner of State Taxes-II (Madras High Court). The dispute centers around the classification of goods manufactured by SL Lumax under the Goods and Services Tax (GST) regime...

Madras High Court Rebukes AO’s Classification of Harpic and Lizol

Reckitt Benckiser (India) Limited Vs State of Tamil Nadu through Its Principal Commissioner of GST (Madras High Court)

Madras High Court criticizes the classification of Harpic and Lizol under 28% GST slab rate, citing lack of application of mind. Detailed analysis and judgment provided....

GST Assessment Order Invalid if order not satisfy ingredients of section 74: Madras HC

Balaji Electrical & Hardwares Vs State Tax Officer (ST) (Madras High Court)

Delhi High Court rules GST assessment order invalid if it doesn't meet Section 74's requirements. The case highlights the importance of legal compliance....

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