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Landmark Rulings

Madras High Court — GST

418 rulings

  1. Madras High Court · 11 Jun 2024
    Madras HC Quashes Assessment Orders Against Developer Subject to Deposit of 5% Tax Demand

    Town & City Developers Vs. The State Tax Officer (Intelligence) & Anr.

    (2024) TaxCorp(IDT) 9154 (HC-MADRAS)

  2. Madras High Court · 11 Jun 2024
    Madras HC Quashes Appellate Order Creating Tax Demand Despite Non-Satisfaction of Section 74 Ingredients

    Sri Shanmuga Motors Vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9150 (HC-MADRAS) · Section 74

  3. Madras High Court · 31 May 2024
    Madras HC Quashes Order Rejecting ITC Claim Based on PAN India Trade Payables, Remands Matter for Fresh Consideration

    Ingram Micro India Pvt. Ltd. Vs State Tax Officer

    (2024) TaxCorp(IDT) 9108 (HC-MADRAS)

  4. Madras High Court · 21 May 2024
    Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

    Vadim Infrastructure Pvt. Ltd. vs. The Commercial Tax Officer

    (2024) TaxCorp(IDT) 9071 (HC-MADRAS)

  5. Madras High Court · 20 May 2024
    Madras HC Quashes Rs. 96 Crore GST Demand Against Chennai Water Board, Remands for Deciding Exemption Applicability

    Chennai Metropolitan Water Supply and Sewerage Board vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9063 (HC-MADRAS)

  6. Madras High Court · 17 May 2024
    Madras High Court Grants Opportunity to Contest Tax Demand, Emphasizes Responsibility of Registered Person to Monitor GST Portal

    Bajrang & Bajrang vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9058 (HC-MADRAS)

  7. Madras High Court · 10 May 2024
    HC - Madras High Court Overturns Assessment Order Due to Procedural Lapses, Mandates 15% Pre-Deposit.

    Sethuramasamy Gopalakrishnan vs The Deputy Commercial Tax Officer (ST)

    (2024) TaxCorp(IDT) 9023 (HC-MADRAS)

  8. Madras High Court · 08 May 2024
    HC - Madras High Court Upholds Interest Levy on Delayed Payment of Wrongly Sanctioned ITC Refund of Basic Customs Duty under GST.

    Razack Trading Company vs The Assistant Commissioner (ST) (FAC)

    (2024) TaxCorp(IDT) 9011 (HC-MADRAS)

  9. Madras High Court · 30 Apr 2024
    HC - Madras High Court Orders Reconsideration of ITC Disallowance, Credit Notes, and RCM on Legal Services.

    APL Apollo Tubes Ltd. vs. State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 8976 (HC-MADRAS)

  10. Madras High Court · 23 Apr 2024
    HC - Madras HC Sets Aside GST Assessment Order, Directs Fresh Assessment Allowing Assessee to Submit Reply and Additional Documents Missed Due to Cyclone Michaung.

    Sri Rajaa Store vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8930 (HC-MADRAS)

  11. Madras High Court · 18 Apr 2024
    HC - Madras HC Sets Aside Demand on 'Sundry Creditors' and 'Income Received' for Non-Furnishing of State-Specific Trial Balance.

    TMF Business Services Ltd vs. UOI &Others

    (2024) TaxCorp(IDT) 8909 (HC-MADRAS)

  12. Madras High Court · 18 Apr 2024
    HC - Madras High Court Quashes Assessment Against L&T Finance, Finds Explanation About Turnover Discrepancy Went Unnoticed.

    L & T Finance Limited Vs The Assistant Commissioner

    (2024) TaxCorp(IDT) 8908 (HC-MADRAS)

  13. Madras High Court · 16 Apr 2024
    HC - Madras HC Quashes Demand Order for Erroneous Reporting of Credit Notes in GSTR-1.

    Oasys Cybernetics Private Limited vs State Tax Officer

    (2024) TaxCorp(IDT) 8901 (HC-MADRAS)

  14. Madras High Court · 12 Apr 2024
    HC - Madras HC Quashes GST Demand on Vouchers, Remands for Fresh Speaking Order.

    Nexus Innovative Solutions Pvt. Ltd. vs. Additional Commissioner of Central Taxes

    (2024) TaxCorp(IDT) 8885 (HC-MADRAS)

  15. Madras High Court · 12 Apr 2024
    HC - Madras HC Grants Opportunity to Contest GST Demand Due to Mismatch in Returns.

    Metalica Metals vs. The Deputy State tax Officer & Ors.

    (2024) TaxCorp(IDT) 8884 (HC-MADRAS)

  16. Madras High Court · 10 Apr 2024
    HC - Madras HC Clarifies Time-Limit for GST Audit, Commences from Date of Furnishing Records and Documents.

    GG Organics Care Pvt. Ltd. vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 8879 (HC-MADRAS)

  17. Madras High Court · 05 Apr 2024
    HC - Madras HC Quashes Demand Confirmation Despite Assessee's ITC Reversal in GSTR-3B, Remands for Reconsideration.

    Vijayshanthi Hardware vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 8863 (HC-MADRAS)

  18. Madras High Court · 02 Apr 2024
    HC - Madras HC Allows Assessee to Explain Disparity in Taxable Turnover between Form 26AS and GSTR-3B.

    Subasri Realty Pvt. Ltd. vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8846 (HC-MADRAS)

  19. Madras High Court · 02 Apr 2024
    HC - Madras HC Directs Reconsideration of Assessee's Explanation for Discrepancies between GSTR-1 and GSTR-3B.

    A Ansari Abu Agencies vs The Superintendent of GST and Central Excise

    (2024) TaxCorp(IDT) 8845 (HC-MADRAS)

  20. Madras High Court · 26 Mar 2024
    HC - Madras High Court Rules on Cross-Empowerment and Jurisdiction in GST Proceedings.

    Tvl. Vardhan Infrastructure vs. The Special Secretary and Ors.

    (2024) TaxCorp(IDT) 8823 (HC-MADRAS)

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