Follow Us:

Madras High Court

CGST Section 129(3) Notice Must Be Issued Within Seven Days of Goods Detention or Seizure

December 10, 2023 2928 Views 0 comment Print

Explore the Madras High Court judgment on Tvl.V.V.Iron and Steels challenging an E-Way Bill notice timing violation under Section 129(3) of CGST Act, 2017.

Revenue to Approach Liquidator First, Directors Second for Unrecovered Dues

December 10, 2023 1122 Views 0 comment Print

Read the Madras High Court judgment on recovering dues from a liquidated company. Explore the legal implications and steps to approach the Liquidator before pursuing Directors

Penalty initiation based on incorrect interpretation: HC directs consideration of appeal without insisting on deposit

December 9, 2023 765 Views 0 comment Print

Madras High Court addresses penalty proceedings in Annamalai Bus Transports vs. PCIT for AY 2018-19. No cash transaction, emphasizes fair assessment.

Priority of Charge Over Secured Creditors – City Union Bank Limited vs TRO

December 9, 2023 1116 Views 0 comment Print

Madras High Court clarifies charge priority in City Union Bank vs. Tax Recovery Officer case. First charge holder’s dues have precedence over tax recovery.

HC directs CIT (A) to consider Appellant’s grounds & pass Order on merits

December 6, 2023 1026 Views 0 comment Print

This HC directs CIT (A) to consider Appellant’s grounds & pass Order on merits: read our blog post to learn more about this Madras High Court judgment!

Advance Ruling disallowing Exemption for Loading, Unloading Services in Wheat Import Unsustainable

December 5, 2023 1962 Views 0 comment Print

Madras High Court held that Advance Ruling holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption in terms of S.No.54(e) of Notification No.12 of 2017 is unsustainable.

Inverted duty structure refund admissible u/s 54(3)(ii) even when supplier has charged higher rate

December 4, 2023 1689 Views 0 comment Print

Madras High Court held that refund of inverted duty structure available u/s 54(3)(ii) of the GST Act even when the supplier has inadvertently charged higher rate i.e. 18% instead of applicable rate i.e. 5%.

Reopening of assessment u/s 148 unjustified as all material facts fully disclosed

December 4, 2023 1731 Views 0 comment Print

Madras High Court held that reopening of assessment u/s 148 of the Income Tax Act beyond the period of four years unjustified as all the particulars with regard to sale of agricultural land was disclosed before AO in full extent.

Madras HC Set-aside Assessment order passed in violation of principles of natural justice

December 3, 2023 4011 Views 0 comment Print

Explore the detailed analysis of Antony Alphonse Kevin Alphonse vs ITO case at Madras High Court. Uncover the assessment challenges, legal proceedings, and the court’s decision.

Seizure of imported goods: HC directs Custom authorities to consider representation of appellant

December 1, 2023 507 Views 0 comment Print

Madras High Court directs Customs authorities to review representation of Jineshwar Enterprise regarding seized imported goods. Know details of court order.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031