In a recent ruling, the Madras High Court has ruled that the faceless personal hearing is mandatory under Section 144B(6)(8) of Income Tax Act, 1961 if requested. The court interpreted the ‘Shall’ in the section

In a recent ruling, the Madras High Court overturned the rejection of Goods and Services Tax ( GST ) refund application due to the Discrepancies between Inverted Turnover and GSTR 1, 3B and 2A The

In a recent ruling, the Madras High Court condoned the delay of 927 days. The court considered the failure to file the Income Tax Returns ( ITR ) on grounds of illness and subsequent  demise

In a recent ruling, the Madras High Court directed the taxpayer to regard the Order as a Show Cause Notice ( SCN ) due to officers' direct replication of audit observations without adequate adjudication or

The Madras High Court directed the Income Tax department to open the portal for the petitioner. The bench quashed the assessment order adding Rs. 16 crores as unexplained expenditure without providing reasonable time to explain.

The Madras High Court directed the assessing officer to rectify the Income Tax Assessment order with regards to the sale consideration based on the District Valuation Officer’s ( DVO ) report. The validity of an

The Madras High Court ruled that the demand in the computation sheet and the demand notice cannot be sustained if the income tax assessment order did not propose any additions. The bench quashed the computation

A series of writ petitions concerning the import of second-hand digital multifunction printing and copying machines were addressed by the Madras High Court where the court ordered the release of the machines on payment of

The Madras High Court has issued a directive for the reconsideration of a case concerning the confirmation of tax liability due to a discrepancy between GSTR 3B and GSTR 1 returns. This decision stems from

The Madras High Court has set aside a Goods and Services Tax ( GST ) demand order, specifically addressing a discrepancy in Reverse Charge Mechanism ( RCM ) liability. The court took into account the

The Madras High Court has granted another opportunity to the petitioner to explain the unreconciled turnover as they possess relevant documents on a pre-deposit condition of Rs. 50 lakhs. The Petitioner, Prince Foundations Limited received

The Madras High Court sets aside the Goods and Services Tax ( GST ) demand order issued on the same date of issuance of Show Cause Notice ( SCN ). Further directed the Assistant Commissioner

In a recent ruling, the Madras High Court directed the Goods and Services Tax ( GST ) department to dispose of the Rectification Petition within 1 Month as the petitioner correctly submitted the reconciled GSTR

The Madras High Court set aside the order confirming Goods and Services Tax ( GST ) liability on non-response to Show Cause Notice ( SCN ) as the petitioner was not aware about the proceedings

The Madras High Court granted the petitioner the opportunity to contest a Goods and Services Tax ( GST ) demand, provided they make a 10% pre-deposit. This decision arised from a situation where the petitioner's