In a recent ruling, the Madras High court has ruled that the Input Tax Credit ( ITC ) is not available under the Goods and  Services Tax ( GST ) for the goods purchased for

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Breach of Law in All Cases Does Not

This weekly roundup analytically summarizes the key stories related to the Supreme Court and the High Court reported at Taxscan.in from 19th November 2024 to 23rd November 2024. No Money Laundering Cognizance against Govt Officials

In a recent ruling, the Madras High Court has ruled that the Section 4 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, grants reduction in the tax liability even

In a recent ruling, the Madras High Court ruled that mere mentioning of a wrong value-added tax ( VAT ) Provision or non-mentioning of a provision does not invalidate an order if the court or

“Immediate steps must be taken by Revenue to upgrade software”: Supreme Court slams Dept & CBDT for Demand of Rs. 62.85 Lakh Excess Surcharge on Income Tax [Read Judgement] The Supreme Court recently addressed the

The Madras High Court has quashed a reassessment order and remitted the matter back for fresh consideration in a case involving denial of Input Tax Credit (ITC) on zero-rated sales under the Tamil Nadu Value

This weekly roundup analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from September 14th, 2024, to September 20th, 2024. Statements recorded by Authorities are “Admissible Evidence” under

In a recent ruling, the Madras High Court dismissed the petition challenging the assessment order's limitation period, stating that deemed assessment under section 22(4) of Tamil Nadu Value Added Tax Act ( TNVAT), 2006 can

SUPREME COURT This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from August 11th, 2024, to August 16th, 2024 Mining Tax Decision to Apply Retrospectively

The Madras High Court has granted a 30-day period for filing a statutory appeal under the GST (Goods and Services Tax) Act, following the failure of the petitioner’s Chartered Accountant ( CA ) to file

In a recent ruling, the Madras High Court set aside the penalty of 300% citing that the GST department did not consider the same High Court ruling that Section 27(4) Tamil Nadu Value Added Tax

A pre-deposit is an advance payment required before proceeding with certain legal or administrative processes. The pre-deposit mainly serves to protect the revenue interest and also to reduce the burden of the taxpayer from paying

In a recent ruling, the Madras High Court set aside the VAT ( Value Added Tax ) order issued after 9 years post Show Cause Notice ( SCN ) issued in the year 2015. The

In the matter of taxability of the liquor supplied by the club to its members and guests under Tamil Nadu Value Added Tax ( TNVAT ) Act, 2006, the Madras High Court observed that the