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Madras High Court

Lack of opportunities: HC allows filing of Statutory GST Appeal

January 3, 2024 642 Views 0 comment Print

Madras High Court ruling allows T.T. Textiles to file statutory appeal after failure to issue notice and order for attachment under TNGST Act. Full judgment details provided.

Madras HC Stays GST Recovery: Failure to Attend Hearing on Late Notice

January 3, 2024 933 Views 0 comment Print

Madras High Court halts GST recovery proceedings due to late notice reception and failure to attend hearings. Read the detailed judgment and analysis here.

Opening Liquor Bottles Not ‘Scrap’ under Section 206C of Income Tax Act: Madras HC

January 2, 2024 2580 Views 0 comment Print

Mere opening, breaking or uncorking of a liquor bottle by mere twisting the seal in a liquor bottle will not amount to generation of “scrap” from “mechanical working of material” for the purpose of explanation to Section 206C of the Act.

Approach Assistant Commissioner for Overlapping Issuance of DRC-01 Notice Twice: Madras HC

January 2, 2024 1323 Views 0 comment Print

Madras High Court directs resolution of HDFC Sales Pvt Ltd’s grievances regarding overlapping notices. Court sets timeline for respondent’s action.

No Cross-Examination Needed When Officers’ Statements Not Relied Upon: Madras HC

January 2, 2024 2991 Views 0 comment Print

Read the detailed analysis of Avana Surgical Systems vs. Principal Commissioner of Customs case. Madras HC upholds decision, stating cross-examination unnecessary when officers’ statements not relied upon.

Madras HC Extends Time Limit for GST Appeal with required pre-deposit

January 2, 2024 1131 Views 0 comment Print

Madras High Court extends time for filing GST appeal with required pre-deposit in Trans Car India vs. Additional Commissioner case. Detailed analysis and implications.

HC explains Implications of Notice Issuance via Post or Email under Section 149

January 2, 2024 4521 Views 0 comment Print

Explore legal nuances of a disputed Income Tax notice in Subramaniam Rohini vs ITO case. Learn about digital signatures, communication timelines, and relevant court judgments

Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order

December 31, 2023 1398 Views 0 comment Print

Madras High Court halts Rs. 9403.09 Cr Income Tax demand against Cognizant Technology Solutions India. Detailed analysis and implications of the order.

Section 80P(4) not restrict Section 80P(2) deduction claimed by Co-op Society: HC

December 28, 2023 2562 Views 0 comment Print

Explore the Madras High Court’s judgment on CIT vs Tamilnadu Cooperative Housing Federation Ltd. Get insights into key tax implications and deductions under Section 80P of the Income Tax Act.

Madras HC Quashes GST Order on GSTR-3B and GSTR-2A Mismatch

December 28, 2023 20313 Views 0 comment Print

Read the full text of the Madras High Court judgment quashing the GST order for GSTR-3B and GSTR-2A mismatch due to lack of opportunity. Learn about the legal battle, proceedings, and implications.

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