![Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-Judgments-of-High-Courts-Annual-Case-Digest-2023-Part-3-TAXSCAN.jpg "Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]")
Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in...
![Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exclusion-of-Period-taken-for-Handing-Over-Seized-Material-to-Assessing-Officer-Income-Tax-Act-Applicable-Madras-HC-TAXSCAN-.jpg "Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]")
![Madras HC Upholds Order passed by Deputy Commissioner u/s 220(6) of Income Tax Act on ground of Non-appearance of Petitioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Madras-HC-Madras-HC-Upholds-Order-Madras-HC-Upholds-Order-passed-by-Deputy-Commissioner-taxscan.jpg "Madras HC Upholds Order passed by Deputy Commissioner u/s 220(6) of Income Tax Act on ground of Non-appearance of Petitioner [Read Order]")
![Income Tax Proceedings against Saravana Group for Suppressed Sales: Madras HC Dismisses Petition Challenging Tax Demand on Technical Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Madras-High-Court-Income-Tax-Proceedings-Income-Tax-Proceedings-against-Saravana-Group-Suppressed-Sales-Madras-HC-Dismisses-taxscan.jpg "Income Tax Proceedings against Saravana Group for Suppressed Sales: Madras HC Dismisses Petition Challenging Tax Demand on Technical Grounds [Read Order]")
Relief to HDFC Bank : Madras HC Quashes Assessment Order passed without giving Opportunity of Personal hearing u/s 73 of Tamil Nadu Goods and Services Tax Act
The Madras High Court quashes the assessment order passed without giving sufficient opportunity for a personal hearing to the petitioner under section 73 of the Tamil Nadu Goods and Services Tax Act,...
Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]
In a recent decision the Madras High Court ruled that the notice under Section 143(2) of Income Tax Act, 1961 is a condition precedent for framing of the income tax assessment. The petitioner,...
![Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Condition-Precedent-Framing-Income-Tax-Assessment-Madras-HC-TAXSCAN.jpg "Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]")
Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]
The Madras High Court quashed a notice issued to discharge tax liability on filing of an additional rectification petition filed under Section 84 of Tamil Nadu Value Added Tax Act. The present...
![Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Additional-Rectification-Petition-Rectification-Petition-Tamil-Nadu-Value-Added-Tax-Act-Madras-High-Court-Quashes-Notice-Issued-to-Discharge-Tax-Liability-Madras-High-Court-Taxscan.jpg "Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]")
![Remission of 50% of Disputed Tax: Madras HC stays Condition of Furnishing of Bank Guarantee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Remission-of-50-of-Disputed-Tax-Disputed-Tax-Tax-Madras-High-Court-Madras-High-Court-stays-Condition-of-Furnishing-of-Bank-Guarantee-Bank-Guarantee-Taxscan.jpg "Remission of 50% of Disputed Tax: Madras HC stays Condition of Furnishing of Bank Guarantee [Read Order]")
Madras HC dismisses WP by Bharat Heavy Electricals as the Commissioner of GST dropped Proceedings [Read Order]
The Madras High Court (HC) dismissed the Writ Petition (WP) by Bharat Heavy Electricals since the Commissioner of Goods and Service Tax (GST) dropped the proceeding. Bharat Heavy Electricals Ltd.,...
![Madras HC dismisses WP by Bharat Heavy Electricals as the Commissioner of GST dropped Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Madras-HC-dismisses-WP-by-Bharat-Heavy-Electricals-Commissioner-of-GST-dropped-Proceedings-TAXSCAN.jpg "Madras HC dismisses WP by Bharat Heavy Electricals as the Commissioner of GST dropped Proceedings [Read Order]")
Chennai Corporation Fails to Issue Notice before Reassessment u/s 137B of Municipal Corporation Act: Madras HC sets aside Order to Remit Property Tax Arrears [Read Order]
The Madras High Court has set aside the order of the Commissioner of the Greater Chennai Corporation to remit the property tax arrears. The bench of Justice Dr. Anita Sumath observed that...
![Chennai Corporation Fails to Issue Notice before Reassessment u/s 137B of Municipal Corporation Act: Madras HC sets aside Order to Remit Property Tax Arrears [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Chennai-Corporation-Fails-to-Issue-Notice-Chennai-Corporation-Reassessment-Notice-Municipal-Corporation-Act-Madras-Highcourt-Property-Tax-Arrears-.jpg "Chennai Corporation Fails to Issue Notice before Reassessment u/s 137B of Municipal Corporation Act: Madras HC sets aside Order to Remit Property Tax Arrears [Read Order]")
Benefit of Supreme Court's Decision Extends to all Dealers not just Parties to Decision: Madras HC directs GST Dept to release Blocked Website to Download C Form
A Single Bench of Justice Anita Sumanth of Madras High Court directed the Goods and Services Tax (GST) Department to release the blocked website to download C Form for the petitioner. The bench...
