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Justice Anita Sumanth

Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]

Manu Sharma

The Madurai Bench of the Madras High Court has quashed a show cause notice issued to L S Mills Limited, holding that the levy of Integrated Goods and...

State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years:...

GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies...

Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule...

Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered...

SARFAESI Act & RDB Act Prevail Over Section 24 of TNGST Act: Madras HC [Read Order]

The Madras High Court stated that provisions of Section 26E of the SARFAESI Act and Section 34 of the Recovery of Debts and Bankruptcy Act would prevail over the provisions of Section 24 of the Tamil...

Settlement Commission Cannot invoke S. 154 of Income Tax to Rectify Concluded Proceedings or Levy Interest Prior to 2011: Madras HC [Read Order]

In a recent ruling, the Madras High Court ruled that the Income Tax Settlement Commission ( ITSC ) does not have the power to invoke Section 154 of the Income Tax Act, 1961, to rectify concluded...

Tax Reduction u/s 4 of TN Entry Tax Act is Available Even for Tax Paid under TNVAT Act: Madras HC [Read Order]

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 for the tax paid...

Madras HC confirms 150% Penalty imposed u/s 16(2)(d) of TNGST Act for Sales/Purchase Suppression Despite Deleting Speculative Additions [Read Order]

In a recent ruling, the Madras High Court confirmed a 150% penalty imposed under Section 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) for sales/purchases suppression despite...

CENVAT Credit Permissible for Electricity Supplied to Sister Units from Captive Power Plant Under Amended CCR Rules, 2011: Madras HC [Read Order]

In a recent ruling, the Madras High Court ruled that the Central Value Added Tax ( CENVAT ) Credit was permissible for electricity supplied to sister units from captive power plants under the CENVAT...

Madras High Court - Madras HC - CENVAT - power plant electricity - TAXSCAN

Settlement Commission Order cannot be Rectified u/s 154 of Income Tax Act: Madras HC [Read Order]

The Madras High Court ruled that the Assessing Officer ( AO ) cannot rectify the order issued by the Settlement Commission. The rectification under Section 154 of Income tax Act, 1961 cannot be...

Tax Judgment of HC Annual Case Digest 2023 Part 7

This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in during the year 2023. These stories include judgements...