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Madras High Court

Hostel Facilities for Students/Working Women Eligible for GST Exemption: Madras HC

April 1, 2024 4209 Views 0 comment Print

Discover the Madras High Court’s ruling on hostel facilities for students and working women, finding them eligible for GST exemption as residential dwellings.

HC Remands Case: SCN Issued Online, Assessee Unacquainted with Technology

April 1, 2024 2457 Views 0 comment Print

Read the detailed analysis of the judgment in Abitha Timber Traders Vs Assistant Commissioner case by Madras High Court. Learn about the implications and conclusions.

Mistaken mentioning of same invoice number in multiple GST e-way bills: Madras HC Quashes Order

March 31, 2024 1500 Views 0 comment Print

Read the detailed analysis of Madras High Court’s judgment quashing the DRC 07 Order due to mistakenly mentioning the same invoice number in multiple GST e-way bills.

Error in GSTR-1 & Rectified in GSTR 3B & GSTR-9: HC directs AO for reconsideration

March 31, 2024 13554 Views 0 comment Print

Read about the Madras High Court’s ruling in the case of Amarjyothi Carrying Corporation vs Assistant Commissioner (ST), where an error in GSTR-1 was rectified in GSTR 3B & GSTR-9, leading to a direction for reconsideration by the AO.

Bank account attachment for discrepancies in GSTR 3B & 2B: HC directs re-adjudication

March 30, 2024 588 Views 0 comment Print

Read the full text of the judgment/order of Madras High Court regarding discrepancies between GSTR 3B & GSTR 2B, where the court remanded the case for reconsideration.

Madras HC Quashes GST Order for Ignoring Taxpayer’s Plea for Extended Reply Time

March 30, 2024 468 Views 0 comment Print

Read the full judgment of Madras High Court quashing GST authorities’ hurried GST order despite taxpayer’s plea for extended reply time.

Sale Deemed Void: Previous Owner’s Transaction Post-Income Tax Proceedings

March 30, 2024 537 Views 0 comment Print

Explore the judgment by Madras High Court on the dispute between C. Sowmyaraga and the Inspector General of Registration regarding property attachment and validity of sale.

Madras HC Dismisses Petitions on ITR Non-Filing; Allows Case Filing with Trial Court

March 28, 2024 1497 Views 0 comment Print

Madras High Court dismisses petitions challenging Income Tax Dept’s criminal complaint for ITR non-filing, grants liberty for trial court presentation. Read the judgment.

Madras HC disposes Petitions Challenging Sections 115WA to 115WL

March 28, 2024 783 Views 0 comment Print

Read about Salem Textiles Ltd. Vs Union of India. Madras High Court rules on the constitutionality of Income Tax Act provisions 115 WA(2) and 115 WB(2)& (1).

Secured Creditors have Priority Charge Over Sales, Commercial & Income Tax Claims

March 27, 2024 540 Views 0 comment Print

In a significant ruling, Madras High Court grants ICICI Bank priority charge over tax claims, offering relief and legal precedence for secured creditors. Full text of the judgment provided.

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