Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
Gujarat HC Quashes Entire Proceedings under GST Rule 96(10): A look back to Previous HC Rulings
The Gujarat High Court rendered a definitive decision on a provision that has long been the subject of debate and litigation when it quashed the...
![Moisture and Ash Content Not Tested Properly for Areca Nuts’ Raw or Roasted Classification: Madras HC Remands Matter to Customs Commissioner [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043785-madras-hc-areca-nuts-raw-roasted-customs-commissioner-taxscan.webp "Moisture and Ash Content Not Tested Properly for Areca Nuts’ Raw or Roasted Classification: Madras HC Remands Matter to Customs Commissioner [Read Order]")
![Plea for Provisional Release of Goods: Madras HC Orders Customs to Decide Representation Based on SCs Navshakti Industries Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043784-plea-for-provisional-release-provisional-release-of-goods-madras-hc-taxscan.webp "Plea for Provisional Release of Goods: Madras HC Orders Customs to Decide Representation Based on SCs Navshakti Industries Ruling [Read Order]")
![Shipping Bills’ Forgery: Madras HC Says Informant Cannot Appeal Before Tribunal Without Being a Party to Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043683-shipping-bills-forgery-madras-hc-tribunal-taxscan.webp "Shipping Bills’ Forgery: Madras HC Says Informant Cannot Appeal Before Tribunal Without Being a Party to Proceedings [Read Order]")
Madras HC Quashes Customs Order for Denial of Duty Drawback Claim of 2015 Without Issuing Mandatory Deficiency Memo u/r 13(3)(a) [Read Order]
The Madras High Court, in a recent ruling, quashed the order passed by the Assistant Commissioner of Customs denying duty drawback claims filed in 2015. The Court held that the customs authority...
![Madras HC Quashes Customs Order for Denial of Duty Drawback Claim of 2015 Without Issuing Mandatory Deficiency Memo u/r 13(3)(a) [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043684-customs-order-madras-hc-mandatory-deficiency-memo-taxscan.webp "Madras HC Quashes Customs Order for Denial of Duty Drawback Claim of 2015 Without Issuing Mandatory Deficiency Memo u/r 13(3)(a) [Read Order]")
Adopted Son’s Plea for Compassionate Appointment: Madras HC Directs Commercial Tax Dept to Decide Within Six Weeks [Read Order]
In a recent ruling, the Madras High Court has directed the Commercial TaxesDepartment to take prompt action on a compassionate appointment application filed by an adopted son of a deceased tax...
![Adopted Son’s Plea for Compassionate Appointment: Madras HC Directs Commercial Tax Dept to Decide Within Six Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043493-madras-hc-commercial-tax-dept-taxscan.webp "Adopted Son’s Plea for Compassionate Appointment: Madras HC Directs Commercial Tax Dept to Decide Within Six Weeks [Read Order]")
Income Tax Deduction u/s 10AA Cannot Be Denied for Delay in Filing Form 56F: Madras HC Dismisses Revenue's Appeal [Read Order]
The Madras High Court has held that the income tax deduction under Section 10AA cannot be denied on the grounds of delay in the filing of Form 56F. The assessee, Astrotech Steels Private ...
![Income Tax Deduction u/s 10AA Cannot Be Denied for Delay in Filing Form 56F: Madras HC Dismisses Revenues Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043113-madras-hc.webp "Income Tax Deduction u/s 10AA Cannot Be Denied for Delay in Filing Form 56F: Madras HC Dismisses Revenues Appeal [Read Order]")
GST ITC Denied for Late Filing of GSTR-3B: Calcutta HC Orders Reconsideration in Light of Section 16(5) [Read Order]
The Calcutta High Court has ordered reconsideration of Input Tax Credit ( ITC ) in the light of new Section 16(5) of the Goods and Services Tax ( GST ) which was disallowed on the ground that the...
![GST ITC Denied for Late Filing of GSTR-3B: Calcutta HC Orders Reconsideration in Light of Section 16(5) [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043115-gst-gst-itc-itc-denied-for-late-filing-of-gstr-3b-gstr-3b-taxscan.webp "GST ITC Denied for Late Filing of GSTR-3B: Calcutta HC Orders Reconsideration in Light of Section 16(5) [Read Order]")
GST Pre-deposit through Personal Ledger Account Held Valid: Allahabad HC Follows Madras HC Ruling in Ford India Case [Read Order]
The Allahabad High Court has held that a pre-deposit made through a Personal Ledger Account for the purpose of filing an appeal under the GST ( Goods and Services Tax ) Act is valid and cannot be...
![GST Pre-deposit through Personal Ledger Account Held Valid: Allahabad HC Follows Madras HC Ruling in Ford India Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043062-madras-hc-implementation-period-initial-period-of-gst-predeposit-taxscan.webp "GST Pre-deposit through Personal Ledger Account Held Valid: Allahabad HC Follows Madras HC Ruling in Ford India Case [Read Order]")
Goods Exempted from BCD Can Still Attract Additional Duty Unless Specifically Exempted: Madras HC [Read Order]
In a recent ruling, the Madras High Court has held that goods exempted from Basic Customs Duty ( BCD ) can still be subjected to additional duty under the Customs Tariff Act unless there is a...
![Goods Exempted from BCD Can Still Attract Additional Duty Unless Specifically Exempted: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043069-goods-exempted-from-bcd-bcd-bcd-can-still-attract-additional-duty-taxscan.webp "Goods Exempted from BCD Can Still Attract Additional Duty Unless Specifically Exempted: Madras HC [Read Order]")
![3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042964-income-tax-appeal-madras-high-court-taxscan.webp "3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A) [Read Order]")