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Justice Dr. Anita Sumanth

Specific Provision - Specific Provision Section 40A(7)(b) prevails - Section 43B in Approved Gratuity Fund Deduction - Gratuity Fund Deduction - Madras HC - taxscan
Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]
April 1, 2025
Madras High Court - Rooftop Solar network charge - Madras HC on rooftop solar charges - TAXSCAN
Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]
April 1, 2025
Madras HC Condones Manual - Filing of Appeal after Online Submission - on GST Portal - TAXSCAN
Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]
June 22, 2023
Rectification Application - Assessee Failed to Cooperate in Assessment - Madras HC - TAXSCAN
Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]
June 16, 2023
Provisional Release- Goods-Customs Duty- Enhanced customs duty- Madras HC-taxscan
Madras HC allows Provisional Release of Goods on Payment of Enhanced Customs Duty [Read Order]
June 16, 2023
Writ petition to Condone Delay on Appeal - Madras HC Directs to Approach Authority under - TN Values Added Tax - TAXSCAN
Writ petition to Condone Delay on Appeal: Madras HC Directs to Approach Authority under TN Values Added Tax [Read Order]
June 6, 2023
Dept not Object to Condonation of Delay in filing Appeal - Madras HC - TAXSCAN
Dept not Object to Condonation of Delay in filing Appeal: Madras HC Grants 3 Weeks Extension for filing Statutory Appeal [Read Order]
June 6, 2023
GST - Madras - HC - Bank - Account - CGST - Attachment - TAXSCAN
GST: Madras HC releases Attachment of Bank Account u/s 83 CGST on lapse of One Year [Read Order]
November 19, 2022
SVLDRS - respondent authority - Taxscan
Fairness should be applied while Interpreting Provisions of Dispute Resolution Scheme as Its Object is to reduce Legacy Tax Disputes: Madras HC [Read Judgment]
July 31, 2020
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