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Madras High Court

Employee Right to Vent in WhatsApp Group Not Misconduct: Madras HC

August 23, 2023 10248 Views 0 comment Print

Madras High Court upholds employees’ right to express critical views in private WhatsApp groups. Learn about case A. Lakshminarayanan vs Assistant General Manager and its implications

Madras HC: GST Department to De-Freeze Bank Account on Tax Instalment Payment

August 11, 2023 1212 Views 0 comment Print

Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.

Revenue Department cannot pass ex-parte rectification order u/s 161 of CGST Act

August 8, 2023 2352 Views 0 comment Print

HC set aside demand raised by Revenue Department on the ground that rectification order under section 161 of CGST Act was passed without giving opportunity of being heard to assessee.

HC direct Center to consider exempting Primary Agricultural Cooperative Credit Societies from Section 194N purview

August 7, 2023 795 Views 0 comment Print

Madras High Court directed the Ministry of Finance, Government of India and CBDT to consider exempting primary agricultural cooperative credit societies from the purview of the provisions of Section 194N of the Income Tax Act, 1961.

Motorized Boat Seizure: Madras HC Directs Assessee to Face Customs Authority Enquiry

August 6, 2023 294 Views 0 comment Print

Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.

ITC cannot be claimed without payment of GST to Government as registration of Supplier cancelled prior to date of supply: Madras HC

August 3, 2023 42651 Views 2 comments Print

Read about the recent Madras High Court ruling that denies Input Tax Credit (ITC) if tax hasn’t been paid to the government. Analysis and implications for businesses dealing with suppliers with cancelled GST registrations.

HC Upholds GST Penalty for Goods Transported Without Proper Invoice & Documents

July 30, 2023 1449 Views 0 comment Print

Read an insightful analysis of the Madras High Court’s decision to confirm a penalty on goods transmitted without proper invoice and transport documents.

Madras HC Sets Aside GST Demand Without Opportunity of Being Heard

July 30, 2023 861 Views 0 comment Print

The Madras High Court sets aside a GST demand and penalty imposed on M.B.M. Steels for an inward supply from a non-existent supplier without affording them an opportunity to be heard.

Madras HC Orders Provisional Release of Seized Car and Cash

July 28, 2023 903 Views 0 comment Print

The Madras High Court orders the provisional release of a seized car and cash in the case of Eburamusa Sherif vs. Principal Commissioner of Customs. The court sets certain conditions for the release.

Madras HC Rejects Writ on Cash Deposit Addition

July 27, 2023 828 Views 0 comment Print

Read the Madras High Court judgment in Junaitha Begum Vs Assessing Officer case, involving a disputed assessment order and cash deposit addition.

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