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Madras High Court

HC directs exclusion of Period from 15.03.2020 to 28.02.2022 from limitation

September 13, 2023 1212 Views 0 comment Print

In the Alagu Kannan Vs Assistant Commissioner (ST)(FAC) case, Madras High Court sets a precedent for GST credit rectification, excluding a specific period from limitation. Learn more about this significant tax law development.

HC allows GST registration restoration Post-Cut-Off Date of Cancellations

September 13, 2023 990 Views 0 comment Print

In-depth analysis of Bombay High Court ruling in the C.P. Pandey & Co vs Commissioner of State Tax case concerning GST registration cancellation.

Blocking of ITC after unblocking warranted due to alleged fraud: HC

September 13, 2023 1050 Views 0 comment Print

Analysis of the Madras High Court’s judgment in Rameswar Metal House Vs Assistant Commissioner (ST) over blocking Input Tax Credit under TNGST Rules 2017.

Fair Opportunity Must Be Granted, Even When Assessee Misleads: HC

September 12, 2023 930 Views 0 comment Print

Madras High Court’s judgment in the case of Jitendra Kumar vs. CBDT, highlighting the importance of fair opportunities and natural justice.

HC condones delay in appeal filing as wife not communicated order to Husband

September 12, 2023 774 Views 0 comment Print

Insight into Madras High Court decision to condone a 455-day delay in filing a Service Tax Appeal due to a communication gap between a husband and wife.

HC quashed order denying Duty Drawback without considering uploaded BRS

September 12, 2023 612 Views 0 comment Print

Madras High Court overturns a decision denying Style Garments the benefits of duty drawback, citing failure to consider uploaded Bank Realization Statements.

Show cause proceeding cannot be scuttled by filing a writ petition if it is not without jurisdiction

September 8, 2023 867 Views 0 comment Print

High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS.

Section 65 GST audit cannot be conducted after closure of business

September 4, 2023 24741 Views 1 comment Print

Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can’t be conducted on a closed business.

Detention of goods for non-issuance of credit note unwarranted

September 1, 2023 2529 Views 0 comment Print

Madras High Court held that Credit note u/s 34 of the Central Goods and Services Tax Act, 2017 not required when goods were being returned without even being received by the recipient. Accordingly, detention of goods for non-issuance of Credit note unwarranted.

Madras HC Orders Expedited Release of Goods under Customs Act Section 110A

August 30, 2023 693 Views 0 comment Print

Highlighting Madras High Court’s verdict on Harees Infotech’s plea for the provisional release of imported goods under Section 110A of the Customs Act, 1962.

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