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Madras High Court

HC Condones 2-Day Delay in Manual GST Appeal Filing after Online Submission

June 30, 2023 927 Views 0 comment Print

Madras High Court condones a minor two-day delay in manual GST appeal filing for Isha Scraps, emphasizing judicial flexibility and the importance of valid justifications.

Section 148A(d) order Passed Without Opportunity to defend is Invalid

June 29, 2023 1305 Views 0 comment Print

Madras High Court rules in favor of Packirisamy Senthilkumar, ensuring fair tax process and correcting procedural errors under Section 148A(d).

Statutory GST Appeal Allowed by HC despite elapse of time for filing

June 27, 2023 1434 Views 0 comment Print

The case of Cauvery Extrusions Private Limited Vs Assistant Commissioner (ST) in the Madras High Court highlights an important ruling on considering GST appeals with reference to statutory compliance without limitation.

Writ not entertained because of availability of alternate appeal remedy

June 27, 2023 339 Views 0 comment Print

Madras High Court didn’t entertained the writ petitioner as appeal remedy available before the appropriate authority. Accordingly, petitioner directed to preferred appeal under the provisions of TNGST Act, 2017.

Benefit under SVLDRS is not eligible where investigation is conducted prior to 30.06.2019

June 27, 2023 429 Views 0 comment Print

Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available.

Madras HC Ruling: Homemaker Wife’s Equal Share in Husband’s Property

June 27, 2023 10722 Views 0 comment Print

Read about the Madras High Court ruling on the concept of communal property, stating that homemaker wives have an equal share in their husband’s funded properties. Analysis of the case involving Kannaian Naidu and Kamsala Ammal.

Madras HC Quashes Notice cum order passed without hearing under TNVAT

June 26, 2023 294 Views 0 comment Print

The Madras High Court has annulled a ‘notice’ calling for the discharge of tax liability, emphasizing the requirement of hearings before dismissing rectification petitions under the Tamil Nadu Value Added Tax Act.

Tax Dispute: HC grants stay subject to furnishing of personal bond, Stayed condition of furnishing a bank guarantee

June 26, 2023 858 Views 0 comment Print

In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd.

Madras HC Dismisses Writ Petition, Enables Statutory Appeal with Stay Application

June 26, 2023 3132 Views 0 comment Print

In a recent judgement, the Madras High Court dismissed a writ petition, instead allowing for a statutory appeal accompanied by a stay application for interim protection.

Madras High Court Condones 21-second Delay in Filing ITR

June 26, 2023 1266 Views 0 comment Print

The Madras High Court rules in favor of Balaji Super Alloys in their case against the Principal Commissioner, allowing a deduction under Section 80IA despite a 21-second delay in filing the income tax return.

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