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Madras High Court

Assessment Order Issued Within 2 Days of Form GST DRC-01 is Invalid: Madras HC

January 21, 2024 1119 Views 0 comment Print

Explore the Madras High Court judgment in Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST). The court declares an assessment order invalid due to a perceived lack of real opportunity within 2 days of notice issuance.

Madras HC Allows Withdrawal from Frozen Bank Account for Filing GST Appeal

January 21, 2024 537 Views 0 comment Print

Read about the recent Madras High Court judgment in Rathinavel Pandian vs Assistant Commissioner (ST) regarding the recovery of Input Tax Credit (ITC) under SGST and CGST, including interim relief for a frozen bank account.

HC Sets Aside GST Order: Notice Not Physically Served, Violation of Natural Justice

January 19, 2024 23757 Views 0 comment Print

Read detailed analysis of Jak Communications Pvt Ltd vs Deputy Commercial Tax Officer case. High Court overturns GST order due to lack of physical notice, violating natural justice.

HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline

January 19, 2024 1095 Views 0 comment Print

Read the full judgment as Madras High Court rules on the computation of the refund period under CGST Act, emphasizing the date of receipt in convertible foreign exchange.

Madras HC Quashes GST Registration Cancellation Order Sans Personal Hearing

January 18, 2024 834 Views 0 comment Print

Madras High Court ruling on GST registration cancellation. Detailed analysis of V.S.K. Traders & Services case, the importance of due process, and the impact on businesses.

Evidence Adequacy Disputes Inadmissible in Article 226 Proceedings: Madras HC

January 18, 2024 375 Views 0 comment Print

Madras High Court dismisses Writ Petition (WP No. 198 of 2024) by Malar International on the grounds that adequacy of evidence cannot be addressed under Article 226.

Madras High Court Bars Attachment of Pension for Income Tax Recovery

January 18, 2024 771 Views 0 comment Print

Read the full text of the judgment from Madras High Court on G.K. Reddy’s case against DCIT. Court rules pension cannot be attached for income tax demands, sets conditions.

Lifting the veil on taxability of Gift Vouchers: Landmark HC verdict

January 18, 2024 3987 Views 0 comment Print

Explore the recent Madras High Court judgment clarifying GST implications on Gift Vouchers. Learn about taxability, time of supply, and implications for businesses issuing prepaid instruments.

Income Tax Refund Granted: Closure of Writ Petition – Doss Sivakarthikeyan Vs ITO

January 17, 2024 567 Views 0 comment Print

Madras High Court closes the writ petition of Doss Sivakarthikeyan challenging an income tax notice after the successful processing and deposit of the refund amount.

Madras HC Reject Bunching of Show Cause Notices to Extend Limitation Period

January 17, 2024 21663 Views 0 comment Print

Madras High Court Rejects Bunching of Show Cause Notices to Extend Limitation Period: A Critical Analysis of Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise

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