Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
GSTR-9 cannot be Filed after 3 Years from Due Date to File Returns: Madras HC Dismisses Challenge against Late Fee [Read Order]
The Madurai Bench of the Madras High Court recently dismissed a writ petition filed by a trader challenging an order imposing late fee for failure...
![Failure to Disclose Acquisition of Family Property: Madras HC Sets Aside CAT Order Granting Notional Promotion to Customs Officer [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085778-site-image-1.webp "Failure to Disclose Acquisition of Family Property: Madras HC Sets Aside CAT Order Granting Notional Promotion to Customs Officer [Read Order]")
![Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085767-export-of-goods-zero-rate-sale-tnvat-act-madras-high-court-vat-vat-act-taxscan.webp "Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]")
![GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085770-gst-liability-taxscan.webp "GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]")
![GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before 30.11.2021: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085762-gstr3b-itc-taxscan.webp "GST Payers Entitled to avail ITC for FYs 2017-18 to 2020-21 on GSTR-3B Filed on or before 30.11.2021: Madras HC [Read Order]")
Madras HC Restores Hyundai-Mobis’ Appeal before CESTAT: Condones 145-Day Delay due to Employee’s Chickenpox Leave [Read Order]
The Madras High Court recently condoned a delay of 145 days in filing an appeal by Hyundai’s subsidiary Mobis India Limited (Mobis India) and restored their case before the Customs, Excise and...
![Madras HC Restores Hyundai-Mobis’ Appeal before CESTAT: Condones 145-Day Delay due to Employee’s Chickenpox Leave [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085696-madras-high-court-cestat-madras-hc-restores-hyundai-mobis-taxscan.webp "Madras HC Restores Hyundai-Mobis’ Appeal before CESTAT: Condones 145-Day Delay due to Employee’s Chickenpox Leave [Read Order]")
COVID, Health Ailment, Fire Causes Delay in Filing GSTR-3B: Madras HC allows Dealer’s GST ITC citing Prior Ruling [Read Order]
The Madras High Court recently granted relief to a dealer registered under the Goods and Services Tax (GST) Act, 2017, allowing their claim for input tax credit (ITC) which was earlier denied on...
![COVID, Health Ailment, Fire Causes Delay in Filing GSTR-3B: Madras HC allows Dealer’s GST ITC citing Prior Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085681-covid-health-ailment-filing-gstr-3b-madras-hc-gst-itc-taxscan.webp "COVID, Health Ailment, Fire Causes Delay in Filing GSTR-3B: Madras HC allows Dealer’s GST ITC citing Prior Ruling [Read Order]")
GST Dept Must issue Separate Notices for Each Financial Year: Madras HC Strikes Down Bunched Notices for 2018-2024 [Read Order]
The Madras High Court has held that the Goods and Services Tax (GST) Department cannot issue consolidated or “bunched” show cause notices covering multiple financial years, and that each financial...
![GST Dept Must issue Separate Notices for Each Financial Year: Madras HC Strikes Down Bunched Notices for 2018-2024 [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085483-due-diligence-for-notices-assam-gst-dept-adjudication-adjudication-completion-taxscan-1-2.webp "GST Dept Must issue Separate Notices for Each Financial Year: Madras HC Strikes Down Bunched Notices for 2018-2024 [Read Order]")
S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]
The Madurai Bench of the Madras High Court held that Section 173(5) of the Code of Criminal Procedure, 1973, which governs filing of police reports, cannot be invoked in prosecutions under the...
![S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085473-no-corrupt-motive-found-madras-hc-disciplinary-case-gst-deputy-commissioner-taxscan.webp "S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]")
Madras HC Dismisses Plea of Meat Exporter attempting to Ship Prohibited Meat to UAE, Allegations of Sampling without Presence Rejected [Read Order]
The Madras High Court has dismissed a writ petition filed by a meat exporter who challenged proceedings initiated by Customs authorities after an attempt to ship prohibited meat products to the ...
![Madras HC Dismisses Plea of Meat Exporter attempting to Ship Prohibited Meat to UAE, Allegations of Sampling without Presence Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085285-dgft-dgft-notifies-revised-policy-meat-products-halal-meat-export-policy-taxscan.webp "Madras HC Dismisses Plea of Meat Exporter attempting to Ship Prohibited Meat to UAE, Allegations of Sampling without Presence Rejected [Read Order]")
Madras HC Allows Passport Renewal of Person Accused of Customs Act Offences noting Employment in UAE [Read Order]
The Madras High Court recently allowed a person accused of offences under the Customs Act, 1962, noting that the accused was employed within the UAE and the lack of a valid passport forbade him...
![Madras HC Allows Passport Renewal of Person Accused of Customs Act Offences noting Employment in UAE [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085133-passport-renewal-taxscan.webp "Madras HC Allows Passport Renewal of Person Accused of Customs Act Offences noting Employment in UAE [Read Order]")
S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that Sections 194C(6) and 194C(7) of the Income Tax Act, 1961 operate independently and that failure to file Form 26Q under...
![S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/500x300_2083784-operates-independently-itat-disallowance-transportation-charges-taxscan.webp "S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]")