-
Madras High Court Emphasizes Liberal Approach in Condoning Short Delays, Orders Appellate Authority to Admit and Hear Delayed GST Appeal
Tvl. Kandasami Balasubramaniam vs The Appellate Deputy Commissioner (S.T.)
(2025) TaxCorp(IDT) 11623 (HC-MADRAS)
-
Madras High Court Quashes GST Registration Cancellation: Orders Must Not Exceed Show Cause Notice Allegations; Proportionality Principle Applied
Tvl.Ponnian Jaya Singh vs. The Assistant Commissioner, Commercial Tax Department, Kuzhithurai
(2025) TaxCorp(IDT) 11615 (HC-MADRAS)
-
Madras High Court Quashes Detention of Vehicle Under Section 129 CGST Act Where No Movement of Goods Occurred; Orders Immediate Release Due to E-Way Bill Discrepancy
Om Logistics Ltd vs The Deputy State Tax Officer & Others
(2025) TaxCorp(IDT) 11578 (HC-MADRAS) · Section 129
-
Madras High Court Clarifies: Limitation for GST Appeals Starts Only Upon Effective Communication, Not Mere Portal Upload
Sharp Tanks and Structurals Private Limited Vs The Deputy Commissioner (GST) (Appeals) and Ors
(2025) TaxCorp(IDT) 11575 (HC-MADRAS)
-
Madras High Court Invalidates GST Demand of Rs. 37 Crores Against Instakart Services for Clubbing Multiple Financial Years in a Single Order; Permits Fresh Proceedings Year-wise
Instakart Services Private Limited vs The Additional Commissioner
(2025) TaxCorp(IDT) 11539 (HC-MADRAS)
-
Madras High Court Invalidates Clubbed GST Show Cause Notices Covering Multiple Financial Years: Orders Quashed for Breach of Statutory Mandate
Smt R Ashaarajaa vs Senior Intelligence Officer
(2025) TaxCorp(IDT) 11538 (HC-MADRAS)
-
Madras High Court Declines Early Intervention in GST Dispute over Mauritius Supreme Court Construction: Directs Contractor to Respond to Show Cause Notice
Renaatus Projects Private Limited vs. The Joint Director & Anr.
(2025) TaxCorp(IDT) 11525 (HC-MADRAS)
-
Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission
Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.
(2025) TaxCorp(IDT) 11498 (HC-MADRAS)
-
Madras High Court Upholds Validity of Negative ITC Blocking under Rule 86A, Restricts Blocking Quantum and Modifies Payment Modality for Indian Traders
Indian Traders vs The Commercial Tax Officer and Ors
(2025) TaxCorp(IDT) 11475 (HC-MADRAS)
-
Madras High Court Upholds Liquidator’s Right to Appropriate GST Deposits in ECL Despite Non-Filing of GSTR-3B Due to Cancellation of Registration
Satyadevi Alamuri Liquidator of M/s.G.B. Engineering Enterprises Private Limited Vs Office of Assistant Commissioner of GST and Central Excise
(2025) TaxCorp(IDT) 11463 (HC-MADRAS)
-
Madras High Court Rules Single Show Cause Notice for Multiple Financial Years Violates GST Law: Orders Quashing of Clubbed Assessment
Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner
(2025) TaxCorp(IDT) 11461 (HC-MADRAS)
-
Madras High Court Restores GST Registration of Builder; Accepts Economic Hardship as Valid Cause for Default, Restricts ITC Utilization Pending Departmental Scrutiny
Guhan Builders And Promoters Pvt. Ltd. vs. The Assistant Commissioner (ST)
(2025) TaxCorp(IDT) 11455 (HC-MADRAS)
-
Madras High Court Sets Aside GST Attachment of Club President's Personal Account, Emphasizes Distinction Between Club and Individual Liability
M Jaiganesh vs The State Tax Officer
(2025) TaxCorp(IDT) 11440 (HC-MADRAS)
-
Madras High Court Upholds GST Demand: Dismisses Writ on Factual Dispute, Affirms Opportunity of Hearing, Grants Liberty for Statutory Appeal
Buhari Holdings Pvt. Ltd. Vs. The Assistant Commissioner ST
(2025) TaxCorp(IDT) 11413 (HC-MADRAS)
-
Madras High Court Upholds Validity of CGST Provisions Disallowing Late ITC Claims; Allows Assessees Relief for FY 2017-18 to 2020-21 under Section 16(5) Amendment
R.K. Enterprises vs Union of India and Others
(2025) TaxCorp(IDT) 11412 (HC-MADRAS)
-
Madras High Court Sets Aside GST Appellate Order, Condoning 288-Day Delay Due to Hospitalization and Lack of Proper Service
T. Porkodi Vs. The Deputy Commissioner (CT) & Anr.
(2025) TaxCorp(IDT) 11404 (HC-MADRAS)
-
Madras High Court Nullifies Pre-Hearing Assessment Order for Breach of Natural Justice in GST Proceedings
Shri Bharathi Weaves vs. Commercial Tax Officer
(2025) TaxCorp(IDT) 11398 (HC-MADRAS)
-
Madras High Court Upholds GST Assessment Against Deceased Proprietor’s Estate: Legal Heir’s Limitation Objection Rejected, Appeal Liberty Granted
Vairam Agencies Vodafone Cell (Rep. by Legal Heir R. Ramesh) Vs. State Tax Officer, Pudukkottai-II Assessment Circle
(2025) TaxCorp(IDT) 11396 (HC-MADRAS)
-
Madras High Court Strikes Down GST SCN for ‘Sweetened Areca Nut’: Reclassification as ‘Supari’ Held Unwarranted, Only 5% GST Applies
Azam Laminators Private Limited Vs. Additional Director, DGGST & Ors
(2025) TaxCorp(IDT) 11379 (HC-MADRAS)
-
Madras High Court Unconditionally Sets Aside GST Assessments for Hotelier: Lapse in Notice Service Post Registration Cancellation Breaches Natural Justice
Tvl. Dimora Vs. Assistant Commissioner (State Tax) & Ors
(2025) TaxCorp(IDT) 11369 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.