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Landmark Rulings

Madras High Court — GST

418 rulings

  1. Madras High Court · 22 Mar 2024
    Madras High Court: Hostel Services to Girls/Working Women Amount to 'Residential Dwelling', Quashes AAR Ruling.

    Thai Mookambikaa Ladies Hostel vs. UOI

    (2024) TaxCorp(IDT) 8807 (HC-MADRAS)

  2. Madras High Court · 22 Mar 2024
    HC - Madras High Court Remands Exemption Eligibility Case for Reconsideration in Light of Relevant Notifications.

    The Tiruchengode Agricultural Producers, Co-op. Marketing Society Ltd. vs. State Tax Officer

    (2024) TaxCorp(IDT) 8805 (HC-MADRAS)

  3. Madras High Court · 22 Mar 2024
    HC - Madras HC Quashes Assessment Orders Due to Lower ITC Claim Than Reflected in Auto-Populated GSTR-2A.

    Vijaykumar vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8804 (HC-MADRAS)

  4. Madras High Court · 22 Mar 2024
    HC - Court Declines Jurisdiction in Writ Against Assessment Order under CGST Act.

    Engineering Projects India Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8802 (HC-MADRAS)

  5. Madras High Court · 22 Mar 2024
    HC - Madras High Court Orders Re-examination of ITC Reversal Controversy Due to Contradictions in GST Returns.

    Adhilakshmi Agencies vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8801 (HC-MADRAS)

  6. Madras High Court · 22 Mar 2024
    HC - Madras High Court Quashes Assessment Order for Lack of Reasoning in Rejecting Assessee's Reply.

    Vimal Traders vs The Assistant Commissioner (State Tax)

    (2024) TaxCorp(IDT) 8796 (HC-MADRAS)

  7. Madras High Court · 15 Mar 2024
    HC - Madras HC Quashes GST Assessment Order for Disregarding Assessee's Reply, Directs Fresh Adjudication with Reasonable Opportunity.

    Bhagyam Exports vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 8782 (HC-MADRAS)

  8. Madras High Court · 12 Mar 2024
    HC - Madras HC Restores GST Registration Subject to Filing of Returns and Payment of Dues.

    Amirthalingam Thilagavathy Vs. The Superintendent

    (2024) TaxCorp(IDT) 8760 (HC-MADRAS)

  9. Madras High Court · 11 Mar 2024
    HC - Madras HC Quashes GST Demand Based on Pan-India Revenue and Expenditure Figures, Remands Matter.

    Ralco Synergy Pvt Ltd vs. The Joint Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 8750 (HC-MADRAS)

  10. Madras High Court · 08 Mar 2024
    HC - Madras HC Quashes Assessment Against Insurance Co. Citing 'Patent Errors' in GST Rate and Turnover Calculation.

    Future General India Insurance Co. Ltd. vs. The Assistant Commissioner & Ors.

    (2024) TaxCorp(IDT) 8744 (HC-MADRAS)

  11. Madras High Court · 04 Mar 2024
    HC - Madras High Courtdirects Assessing Authority to Consider Material Placed by Assessee in Motor-Parts Classification Dispute

    SL Lumax Ltd vs. Deputy Commissioner of State Taxes

    (2024) TaxCorp(IDT) 8718 (HC-MADRAS)

  12. Madras High Court · 01 Mar 2024
    HC - Madras High Court Overturns Assessment Orders Denying ITC, Emphasizes Comprehensive Review Beyond GSTR-3B Filings.

    Sri Shanmuga Hardwares Electricals vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8716 (HC-MADRAS)

  13. Madras High Court · 29 Feb 2024
    HC - Madras High Court Quashes Assessment Classifying 'Harpic' and 'Lizol' Under 28% GST Slab, Cites 'Non-Application of Mind'.

    Reckitt Benckiser (India) Ltd. vs. State of Tamil Nadu & Anr.

    (2024) TaxCorp(IDT) 8708 (HC-MADRAS)

  14. Madras High Court · 27 Feb 2024
    HC - Madras High Court Annuls Tax Assessment Order for Lack of Personal Hearing Opportunity.

    Natural Remedies Pvt. Ltd vs Joint Commissioner of State Tax

    (2024) TaxCorp(IDT) 8696 (HC-MADRAS)

  15. Madras High Court · 27 Feb 2024
    HC - Madras High Court Orders Fresh Assessment, Mandates Assessee to Validate Transaction Authenticity.

    Yashwin Enterprises vs. The Deputy Commissioner & Ors.

    (2024) TaxCorp(IDT) 8695 (HC-MADRAS)

  16. Madras High Court · 27 Feb 2024
    HC - Madras HC Quashes Unreasoned Order Levying Tax, Remands Matter for Reconsideration.

    Rainbow Stones Pvt Ltd vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 8693 (HC-MADRAS)

  17. Madras High Court · 23 Feb 2024
    HC - Madras High Court Declines to Grant Relief from Pre-Deposit Requirement, Condones Delay in Appeal Filing.

    Annai Food Products Pvt Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8681 (HC-MADRAS)

  18. Madras High Court · 22 Feb 2024
    HC - Madras High Court Rules Payment Routed through Intermediary as per FEMA Qualifies for IGST Refund.

    Afortune Trading Research Lab LLP vs. Additional Commissioner & Ors.

    (2024) TaxCorp(IDT) 8675 (HC-MADRAS)

  19. Madras High Court · 20 Feb 2024
    HC - Madras High Court Orders Tax Authorities to Reconsider ITC/Transitional Credit Denial, Allows Cross-Examination of Bank Officers.

    B. Sivakumar vs. The State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 8664 (HC-MADRAS)

  20. Madras High Court · 20 Feb 2024
    HC - Madras HC Orders Reconsideration of Appeal Against GST Registration Cancellation, Cites Assessee's Return Filing and Tax Payment.

    Sparta Food Factory India Pvt. Ltd. Vs Superintendent of GST & Central Excise

    (2024) TaxCorp(IDT) 8661 (HC-MADRAS)

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