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Search results for: Madras High Court

Madras HC'S Order in Case of M/s. Ella Tea Industry Vs. The Deputy State Tax Officer

Madras HC Dismisses GST Order U/S 73(9) for Rejecting SCN Reply Without Sufficient Justification

A GST demand order has been set aside by the Madras High Court under Section 73(9) of the TNGST (Tamil Nadu Goods and Services Tax) /CGST (Central Goods and Service Tax) Acts, 2017 as of the rejection of the response of SCN without furnishing the sufficient causes, breaching the norms of natural justice and asked […]

Madras HC's Order In Case of M/s.Shivpad Engineers Pvt. Ltd vs. The Deputy Commissioner (ST)

Madras HC: GST Appeal Can’t Be Denied for Failing to Upload Legal Documents on Portal Due to Technical Errors

The Madras High Court mentioned that an appeal cannot be rejected only because of the failure to upload documents on the GST portal if the delay or failure is from technical errors on the portal. The Bench of Justice Krishnan Ramasamy noted that “… an appeal should not be rejected without allowing the parties to […]

Madras HC's Order in Case of Tvl. Norton Granites & Properties (P) Ltd vs. the Assistant Commissioner (ST)

Madras HC Rejects GST Refund Claim as Goods Receivers Has No Authority to File Claim

The Madras High Court in the matter of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST), dismissed the petitioner’s claim for a GST refund. The petitioner, Tvl. Norton Granites is involved in the KG Foundation for construction services and levied a GST of 18%. The applicant assuming the applicable GST rate was […]

Madras HC's Order In Case of A K M Balu vs. the Assistant Commissioner

Authority Must Review the Correctness of GST Returns Before Action U/S 73: Madras HC Quashes Order

The Madras High Court held that the Goods and Services Tax ( GST ) Department must verify the correctness of tax returns before prompting action u/s 73 of the Tamil Nadu Goods and Services Tax ( TNGST ) Act, 2017. Therefore, the court set aside the demand order. A writ petition has been filed by […]

Madras HC's Order in Case of Manjula Jaganathan Hariprasad Vs. The Assessment Unit & Income Tax Officer

Madras HC Deletes Addition Due to Incorrect Deduction U/S 194-IB Instead of 194C

The Madras High Court quashed the income tax addition as a wrongful deduction u/s 194-IB rather than Section 194C of the Income Tax Act, 1961. Three additions have been offered by the respondents to the income shown, however, the additions were dismissed without enough reasoning. The assessment proceedings started following the applicant’s ITR filing for […]

Madras HC's Order in Case of M/s.S.R.Steels Vs. The Deputy State Tax Officer

Madras HC Quashes Order Issued by Deputy State Tax Officer Against a Deceased Person

An order passed by the Deputy State Tax Officer against a dead person has been set aside by the Madras High Court. The Bench of Justice Krishnan Ramasamy noted that “the impugned order was passed by the Deputy State Tax Officer/respondent against a dead person, who passed away on 21.11.2019. In such case, the impugned […]

PIL on Petrol & Diesel Under GST: Madras HC Orders Center to Respond in 4 Weeks

Madras HC Directs Centre to Respond to PIL on Bringing Petrol & Diesel Under GST

To make petrol and diesel cheaper for the public and to ensure the constant price in the nation, a lawyer has moved to Madras High Court asking for direction from the Union government. The decision could be opted merely by the related government and these orders cannot be in the hands of the court to […]

Madras HC's Order In The Case of Helmet House V/s The Deputy State Tax Officer-1

Amendment in GST Section 62(2), the Madras HC Forgives GSTR 3B Return Filing Delay

The Madras High Court in a ruling condoned the delay in GSTR-3B filing via the applicant, directing the amendment to section 62(2) of the Goods and Services Tax (GST) Act. Therefore the issued assessment order u/s 62(1) has been withdrawn by the court. The applicant, Helmet House filed the GSTR-1 return dated 25th March 2023, […]

Madras HC's Order In Case of Abhinaya Constructions Vs State of Tamil Nadu

Madras HC: Commissioner Can Select the Right Officer for GST Assessment Under the TNGST Act

The Madras High Court held that the GST commissioner could designate the proper officers for the assessment under the TNGST ( Tamil Nadu Goods and Services Tax ) Act, 2017. The taxpayer Abhinaya Constructions contested the impugned GST orders because the commissioner of GST had no authority to charge the power to the third respondent […]

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