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Search results for: Madras High Court

Andhra Pradesh HC's Order in The Case of Meka Dredging Company Private Limited Versus The Deputy Assistant Commissioner

AP High Court: Best-Judgment Assessments Withdrawn Upon Subsequent Filing of GST Returns

The Andhra Pradesh High Court has established a significant ruling regarding best judgment assessment orders. According to the court, these orders, which are issued when a taxpayer fails to file their returns, are automatically considered withdrawn if the taxpayer later submits their returns along with the payment of tax, interest, and any applicable late fees […]

Madras HC's Order in The Case of Tvl. Premium Tyres Private Limited vs. The Assistant Commissioner

Madras HC Allows GST Return Filing, Cites Genuine Hardship in Tax Non-Compliance

The Madras High Court, in its recent decision, observed that a business setback and an accountant’s failure to file GST (Goods and Services Tax) returns constitute a genuine cause. Hence, the GST Network must allow the taxpayer to file the returns. In a petition filed by Tvl. Premium Tyres Private Limited, the applicant whose GST […]

Madras HC Order In The Case Of Ms Amman Try Trading Company Private Limited vs The State Tax Officer

Madras HC Quashes GST Demand on Corporate Guarantee Over Ignored CBIC Circulars

The Madras High Court has overturned a GST demand relating to a corporate guarantee, determining that the tax authority failed to take into account the CBIC circulars cited by the taxpayer during the assessment process. Justice G R Swaminathan, while permitting the writ petition, held that an assessment order could not stay if the tax […]

Madras HC's Order In The Case of Uma Sigamani vs. The Commercial Tax Officer

Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration

The Madurai Bench of the Madras High Court has overturned a decision to cancel a business’s Goods and Services Tax (GST) registration. The cancellation had happened because the business had repeatedly failed to file its tax returns. Justice Krishnan Ramasamy has ruled that financial difficulties and ill-health problems can be valid reasons for missing important […]

Madras High Court Order in The Case of Tvl. Bernard Karuthudaiyan vs. The Deputy State Tax Officer

Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment

The Madurai Bench of the Madras High Court has determined that a best judgment assessment issued to a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, is automatically withdrawn upon the submission of a valid return by the registered taxpayer, regardless of whether this submission occurs beyond the stipulated […]

Madras HC's Order in The Case of Mrs.M.Divya vs. The Senior Revenue Officer

Madras HC: Hostels for Working Professionals Not Treated as Commercial Properties for Tax/Charges

Hostels for the working men and women cannot be specified as commercial properties for charging the property tax, water tax, and electricity charges, the Madras High Court ruled. After observing that the burden of filing those taxes would fall on the inmates of those hostels therefore Justice Krishnan Ramasamy passed the ruling. The authorities, while […]

Madras HC's Order In Case of M/s.A.S.R Constructions vs The State Tax Officer

Madras HC Directs STO to Review ITC and Interest on Delayed GST Payment

The Madras High Court referred the case back to the State Tax Officer (STO) and provided directions for recalculating interest and reviewing Input Tax Credit (ITC) claims. An order dated 25.02.2025 passed by the State Tax Officer, Bhavani Assessment Circle, Erode, has been challenged by A.S.R. Constructions (applicant). This order confirmed part of the demand […]

Madras HC's Order In the Case of D.Tamilselvi vs. Income Tax Officer

Madras HC: IT Notice U/S 148 Must Be Approved by Tax Authority After 3-Year Limitation Lapses

The Madras High Court ruled that under the new income tax regime, approval from a higher authority, like the Principal Chief Commissioner of Income Tax or the Principal Director General, is obligatory to issue a notice u/s 148 of the Income Tax Act after the lapse of a three-year limitation period. Justice C. Saravanan mentioned […]

Madras HC's Order in Case of V V Steels vs. The Assistant Commissioner of GST

Madras HC Directs Review of Blocked GST ITC Claims Within Four Weeks

The Madras High Court has directed the tax officials to take another look at a case where a person’s Input Tax Credit was blocked. The court has asked them to make a decision and provide the necessary orders within the next four weeks. V V Steels, a company that pays taxes, was monitored by the […]

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