The High Court held that ITC cannot be denied solely due to delay in claiming it after retrospective amendments to GST law. The matter was remanded for fresh adjudication on other conditions.
The court held that the Human Rights Commission exceeded its jurisdiction by assessing the merits of the criminal case and directing compensation against police officials.
The Madras High Court quashed a government order allotting sand dune land as an alternative site for a school, holding that such ecologically sensitive land cannot be used for development.
The Madras High Court held that penalty under Section 271(1)(c) cannot be imposed where a DTAA claim was made based on a bona fide interpretation of law and full disclosure of income.
The Madras High Court held that a plaint cannot be rejected at the institution stage without numbering the suit. It ruled that courts perform a ministerial function while numbering suits and set aside the trial court’s rejection order.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
The Madras High Court held that challenges relating to insolvency proceedings must follow the statutory appellate process under the Insolvency and Bankruptcy Code. The writ petition was dismissed for failure to exhaust the remedy before NCLAT.
The Madras High Court disposed of a writ petition challenging a GST demand, noting that the statutory appellate remedy was still available. The Court permitted the petitioner to file an appeal subject to a 10% pre-deposit.
The Madras High Court held that reopening an assessment after four years is invalid where the assessee had already disclosed all material facts during the original scrutiny assessment.
The Madras High Court set aside execution of a ₹34.5 lakh MSME award, holding that the creditor’s claim stood extinguished because it was not submitted during the CIRP and was absent from the approved resolution plan.
