Madras HC rules on DXN Herbal’s tax deduction claims under Section 80IB & 43B. Key issues include manufacturing status, excise duty, and revised tax returns.
Madras High Court quashes GST assessment order, granting Tvl. Rajendran Karthikeyan a chance to submit objections after paying 25% of disputed taxes.
Madras HC quashes tax demand against Pavai Varam Trust, ruling that returns were filed within extended deadlines under COVID-19 relaxations.
Madras High Court quashes GST order against Manoj International due to lack of communication. The petitioner must pay 10% of disputed tax for case reconsideration.
Madras High Court sets aside GST assessment order due to improper notice service. Fresh hearing granted on deposit of 25% disputed tax. Read judgment details.
Madras HC denies ITC claims in Devi Traders case, citing lack of e-way bills and transport documents. Court emphasizes taxpayers’ burden to prove goods receipt for ITC eligibility.
Madras High Court held that once the purchase of machinery itself was found to be false and the transaction was sham, the claim of depreciation cannot be sustained. Appeal dismissed, accordingly.
Madras High Court remands GST assessment case, allowing Jainsons Castors to submit objections after depositing 25% of the disputed tax.
Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordingly, petition is allowed and confiscation order quashed.
Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key insights on Section 129 compliance.
