![GST Registration Found Not Credible, Fails to File Returns: Madras HC Refuses to Condone 418-Day Delay in Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122557-gst-registration-found-not-credible-fails-to-file-returns-madras-hc-refuses-to-condone-418-day-delay-in-appeal-taxscan.webp "GST Registration Found Not Credible, Fails to File Returns: Madras HC Refuses to Condone 418-Day Delay in Appeal [Read Order]")
GST Registration Found Not Credible, Fails to File Returns: Madras HC Refuses to Condone 418-Day Delay in Appeal [Read Order]
In a recent ruling, the Madras High Court has declined to condone a 418-day delay in filing a writ appeal against a GST assessment order. The court...
![No Higher Sales Tax on Kenwood Car Audio Systems Manufactured Using Imported Parts: Madras HC upholds 12.5% Levy [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/250x150_2122395-no-higher-sales-tax-on-kenwood-car-audio-systems-manufactured-using-imported-parts-madras-hc-upholds-125-levy-taxscan.webp "No Higher Sales Tax on Kenwood Car Audio Systems Manufactured Using Imported Parts: Madras HC upholds 12.5% Levy [Read Order]")
![Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties under Customs Act, But Relieves Non‑Importing Entity [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119460-import-declared-grey-fabric-found-t-corduroy-madras-hc-upholds-confiscation-penalties-under-customs-act-but-relieves-non-importing-entity-taxscan.webp "Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties under Customs Act, But Relieves Non‑Importing Entity [Read Order]")
![Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds Tribunal’s Rejection [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/250x150_2119059-madras-hc-upholds-tribunals-rejection-taxscan.jfif "Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds Tribunal’s Rejection [Read Order]")
![ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2117976-itr-e-filing-mandatory-companies-f-may-2007-madras-hc-deduction-gemini-communication-ltd-taxscan.webp "ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]")
Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]
In a recent ruling, the Madras High Court quashed the service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such...
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]
In a recent judgment, the Madras High Court quashed the reassessment proceedings against the assessee as time-barred. It upheld the company's entitlement to claim 60% depreciation on computer...
![Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114994-madras-hc-income-tax-reassessment-against-cognizant-depreciation-computer-software-ay-2002-03-taxscan.webp "Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]")
Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]
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 Services Tax (IGST) on ocean freight under Cost,...
![Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099254-levyofigst-oceanfreight-cifcontractsinvalid-mohitmineralsruling-madrashc-taxscanoptimized150.webp "Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]")
State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years: Madras HC [Read Order]
In a recent ruling, the Madras High Court observed that the State cannot retrospectively withdraw the purchase tax subsidy granted to a private sugar mill and that Ponni Sugars was entitled to the...
![State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088433-sugar-mills-taxscan.webp "State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years: Madras HC [Read Order]")
GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]
In a recent ruling, the Madras High Court has quashed assessment orders passed under Section 73 of the Tamil Nadu GST Act, 2017, pertaining to the denial of belated input tax credit ( ITC ) claims....
![GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066735-gst-itc-gst-act-madrashc-taxscan.webp "GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]")
Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule 18-C Enquiry: Madras HC [Read Order]
The Madras High Court has ruled that an addition under the Tamil Nadu General Sales Tax ( NGST ) Act based solely on the higher gross profit of a sister concern is legally unsustainable unless the...
![Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule 18-C Enquiry: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053923-gst-order-gst-madras-high-court-addition-sales-act-based-solely-sister-higher-profit-taxscan.webp "Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule 18-C Enquiry: Madras HC [Read Order]")
Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]
The High Court of Madras held that the proviso to Section 3-B(2)(d) of the Tamil Nadu General Sales Tax Act, 1959, would not apply where a contractor assigns work to a registered sub-contractor. ...
![Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2049407-section-3-b2d-of-tngst-act-tngst-act-tngst-act-not-applicable-taxscan.webp "Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]")