![Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100455-levy-of-ocean-freight-madras-hc-rules-s-682-notifications-framework-service-tax-liability-scns-taxscan.webp "Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]")
Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]
The High Court of Madras, held that the notifications issued under Section 68(2) of the Finance Act, 1994, to levy service tax on ocean freight were...
![Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050001-cdc7d6e5-d824-4c7f-9a74-7a7ef9c5ac5b.jfif "Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]")
![Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Specific-Provision-Specific-Provision-Section-40A7b-prevails-Section-43B-in-Approved-Gratuity-Fund-Deduction-Gratuity-Fund-Deduction-Madras-HC-taxscan.jpg "Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]")
![Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Madras-High-Court-Rooftop-Solar-network-charge-Madras-HC-on-rooftop-solar-charges-TAXSCAN.jpg "Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]")
![Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Madras-HC-Condones-Manual-Filing-of-Appeal-after-Online-Submission-on-GST-Portal-TAXSCAN.jpg "Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]")
Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]
The Madras High Court (HC) has held that the rectification application under section 161 of the Goods and Service Tax Act, 2017 is not valid when the assessee failed to cooperate in the assessment. ...
![Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Application-Assessee-Failed-to-Cooperate-in-Assessment-Madras-HC-TAXSCAN.jpg "Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]")
![Madras HC allows Provisional Release of Goods on Payment of Enhanced Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provisional-Release-Goods-Customs-Duty-Enhanced-customs-duty-Madras-HC-taxscan.jpg "Madras HC allows Provisional Release of Goods on Payment of Enhanced Customs Duty [Read Order]")
Writ petition to Condone Delay on Appeal: Madras HC Directs to Approach Authority under TN Values Added Tax [Read Order]
In a writ petition to condone delay in the filing of the appeal, the Madras High Court directed the petitioner assessee to approach the appellate authority under Tamil Nadu Value Added Tax, 2006. ...
![Writ petition to Condone Delay on Appeal: Madras HC Directs to Approach Authority under TN Values Added Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Writ-petition-to-Condone-Delay-on-Appeal-Madras-HC-Directs-to-Approach-Authority-under-TN-Values-Added-Tax-TAXSCAN.jpg "Writ petition to Condone Delay on Appeal: Madras HC Directs to Approach Authority under TN Values Added Tax [Read Order]")
Dept not Object to Condonation of Delay in filing Appeal: Madras HC Grants 3 Weeks Extension for filing Statutory Appeal [Read Order]
Madras High Court in a recent case granted 3 week time for filing a statutory appeal, since the department not objected to condone the delay in filing an appeal. M/s PRM Constructions, the...
![GST: Madras HC releases Attachment of Bank Account u/s 83 CGST on lapse of One Year [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/GST-Madras-HC-Bank-Account-CGST-Attachment-TAXSCAN.jpg "GST: Madras HC releases Attachment of Bank Account u/s 83 CGST on lapse of One Year [Read Order]")
Fairness should be applied while Interpreting Provisions of Dispute Resolution Scheme as Its Object is to reduce Legacy Tax Disputes: Madras HC [Read Judgment]
The Madras High Court, while granting relief to the assessee, held that the objective of the Dispute Resolution Scheme is to reduce legacy tax disputes and therefore, fairness should be there while...
![Fairness should be applied while Interpreting Provisions of Dispute Resolution Scheme as Its Object is to reduce Legacy Tax Disputes: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/07/SVLDRS-respondent-authority-Taxscan.jpeg "Fairness should be applied while Interpreting Provisions of Dispute Resolution Scheme as Its Object is to reduce Legacy Tax Disputes: Madras HC [Read Judgment]")
Madras HC says GST is in Nascent Stage, Taxpayers are Still Learning the Ropes, allows TRAN-1 Filing [Read Order]
The Madras High Court took into account the difficulties faced by taxpayers due to inconsistent performance of the GST portal and allowed delayed upload of the Tran-1 declaration. The court shared...
![Madras HC says GST is in Nascent Stage, Taxpayers are Still Learning the Ropes, allows TRAN-1 Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/GST-Taxpayers-Taxscan.jpg "Madras HC says GST is in Nascent Stage, Taxpayers are Still Learning the Ropes, allows TRAN-1 Filing [Read Order]")