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Landmark Rulings

Madras High Court — GST

418 rulings

  1. Madras High Court · 24 Apr 2025
    Madras High Court Affirms Digital Notices as Valid Service under CGST Act but Urges Revenue to Utilize Alternative Service Methods

    Axiom Gen Nxt India Private Limited, vs Commercial State Tax Officer

    (2025) TaxCorp(IDT) 10852 (HC-MADRAS)

  2. Madras High Court · 23 Apr 2025
    Madras HC Confirms Validity of Service Notices via Common Portal under CGST Act, 2017, Directs Petitioners to Make Pre-deposit for Re-Evaluation

    Poomika Infra Developers vs State Tax Officer

    (2025) TaxCorp(IDT) 10840 (HC-MADRAS)

  3. Madras High Court · 22 Apr 2025
    Madras High Court Upholds Tribunal Decision, Allowing Allottee to Withdraw Pre-Deposited GST Amount and Accrued Interest after Cancellation of Flat Booking

    Emerald Haven Realty Developers (Paraniputhur) Pvt.Ltd Vs Principal Commissioner of GST & Central Excise

    (2025) TaxCorp(IDT) 10831 (HC-MADRAS)

  4. Madras High Court · 22 Apr 2025
    Madras HC Validates Timely GSTR-3B Filings, Abrogating Erroneous Assessment Orders under TNGST Act

    Tvl.Yaa.Mohaideen Cheicken & Mutton Briyani Centre Vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10825 (HC-MADRAS)

  5. Madras High Court · 17 Apr 2025
    Madras HC Upholds Assessee's Right to Rectify GSTR-01 Following Supreme Court Precedent

    Deepa Traders Vs The Principal Chief Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10799 (HC-MADRAS)

  6. Madras High Court · 17 Apr 2025
    Madras High Court Reverses ₹156.53 Crore Assessment Against Indian Railway Finance Corporation, Citing Lack of Due Process

    Indian Railway Finance Corporation Ltd Vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10798 (HC-MADRAS)

  7. Madras High Court · 11 Apr 2025
    Madras High Court Overturns Assessment Orders Citing Breach of Natural Justice; Assessing Authority Must Reconsider Disputed Tax Recovery Claims

    M. Sampath vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10762 (HC-MADRAS)

  8. Madras High Court · 11 Apr 2025
    Madras High Court Rebukes Assessment Order for Violation of Natural Justice

    US Electricals vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10752 (HC-MADRAS)

  9. Madras High Court · 11 Apr 2025
    Madras HC Dismisses Writ Petition on Triple Assessment Orders, Highlights Links to Non-Existent Dealers in Input Tax Credit Claims

    R.M.K Enterprises vs. The State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10751 (HC-MADRAS)

  10. Madras High Court · 10 Apr 2025
    Ruling on Entitlement of Railway Contractors to ITC Benefits Upheld by Madras HC

    UOI vs Indra Industries

    (2025) TaxCorp(IDT) 10738 (HC-MADRAS)

  11. Madras High Court · 08 Apr 2025
    Madras HC Rules on Penalties for Late Filing of Annual GST Returns, Upholding Show Cause Notices but Quashing General Penalty

    Jainsons Castors & Industrial Products vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10729 (HC-MADRAS)

  12. Madras High Court · 04 Apr 2025
    Madras High Court Upholds Expiration of Appeal Period but Allows Subsequent Challenge on Penalty and Interest in GST Royalty Case

    Jayaan Crusher Vs. The Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10700 (HC-MADRAS) · Section 107

  13. Madras High Court · 04 Apr 2025
    Madras HC Rules for Registration Revocation in Non-Filing Case, Sets Conditions for Reinstatement

    Maragatham Deepa Vs. The Superintendent of CGST and Central Excise

    (2025) TaxCorp(IDT) 10699 (HC-MADRAS)

  14. Madras High Court · 04 Apr 2025
    Madras High Court Overturns Revenue's GST Demand on Co-Insurance and Re-Insurance Transactions

    Star Health and Allied Insurance Company Ltd.. Vs. The Additional Commissioner & Ors

    (2025) TaxCorp(IDT) 10698 (HC-MADRAS)

  15. Madras High Court · 01 Apr 2025
    Madras High Court Upholds Demand under CGST Act Against Trust for Non-Compliance with Registration Requirements

    Annai Angammal Arakkattalai (Pre Mahal) Vs The Joint Commissioner or GST (Appeals) & Ors

    (2025) TaxCorp(IDT) 10670 (HC-MADRAS)

  16. Madras High Court · 27 Mar 2025
    Madras HC Upholds SEZ Unit's Right to Refund of Supplier-Paid Taxes Under Special Economic Zone Act, 2005, Subject to Factual Investigations

    Urjita Electronics Private Limited Vs The Joint Commissioner of GST and Central Excise (Appeals-II)

    (2025) TaxCorp(IDT) 10637 (HC-MADRAS)

  17. Madras High Court · 25 Mar 2025
    Madras High Court Restores GST Registration for Assessee with Conditions Following Auditor's Inaction

    Annai Trading Corporation vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10619 (HC-MADRAS)

  18. Madras High Court · 18 Mar 2025
    Madras HC Overturns Tax Assessment Order Citing Natural Justice Breach and Inadequate Opportunity

    Palani Jayakumar (Proprietor of J.K.Transport) vs. The Deputy Commercial Tax Officer

    (2025) TaxCorp(IDT) 10576 (HC-MADRAS)

  19. Madras High Court · 18 Mar 2025
    Madras HC Allows GST Registration Reinstatement, Citing Misguidance from Consultant on Return Filing Requirements

    Tech-Civil Material Testing Laboratory Pvt. Ltd. vs. Office of the Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10574 (HC-MADRAS)

  20. Madras High Court · 18 Mar 2025
    Madras HC Rules in Favor of Gillette on Limitation Period for CGST Refund Claims

    Gillette Diversified Operations Private Limited vs The Joint Commissioner of GST and Central Excise (Appeals-II) & Ors

    (2025) TaxCorp(IDT) 10573 (HC-MADRAS)

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