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S.74 of GST Cannot Be Invoked when No Fraud Alleged: Madras HC Clarifies application of S. 74 [Read Order]

Navasree A.M

The Madurai Bench of the Madras High Court has clarified that Section 74 of the GST ( Goods and Services Tax ) Act cannot be invoked unless the tax...

Duplicate Assessment for Same Defect and Year Invalid under GST: Madras HC Quashes Order [Read...

GST on Corporate Guarantee: Madras HC Quashes Order for Non-Consideration of CBIC Circulars, Remands...

Merely passing through Indian port to another country not amount to "import" under Section 2(23) of...

Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC...

GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]

In a recent ruling, the Madurai Bench of the Madras High Court has held that service of GST notices through the common portal alone is not valid when the taxpayer’s registration stands cancelled...

Union Properties Exempted from State Taxes Irrespective of its Use: Madras HC overturns Single bench’s Decision [Read Order]

With regards to the constitutional immunity granted to Union properties, the Madurai bench of Madras High Court has ruled that properties belonging to the Union of India are exempt from...

Constitutional Exemption for Railway Property survives Leasing Out and Commercial Use, No Property Tax Leviable: Madras HC [Read Order]

In a significant judgment reaffirming the constitutional immunity accorded to Union Government property, the Madurai Bench of the Madras High Court has held that no property tax can be levied on...

Erroneous GST Filing by Former Auditor: Madras HC directs Udhagamandalam Municipality Commissioner to Appear Before AO [Read Order]

The Madras High Court has set aside a GST ( Goods and Services Tax ) assessment order passed under Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017, against the Udhagamandalam...

GST Appeal Dismissed for 27-Day Delay Restored by Madras HC, Orders Disposal on Merits [Read Order]

In a relief to a GST ( Goods and Services Tax ) appellant, the Madras High Court has set aside an order dismissing an appeal due to a 27-day delay, holding that such a minor delay ought to be...

Income Tax AO Can Grant Relief u/s 220(6) Even Below 20% Tax Deposit: Madras HC Remands Matter [Read Order]

The Madras High Court has clarified that an Assessing Officer ( AO ) is empowered to grant relief under Section 220(6) of the Income Tax Act, 1961, even when the assessee has deposited pre-deposit...

TRAN-1 filed when GST portal Reopened following SC’s direction and Dept Circular: Madras HC finds Appeal of Dept infructuous [Read Order]

In a case related to the transitional filing of TRAN-1 forms under the Goods and Services Tax ( GST ) Act, the Madras High Court dismissed as infructuous a departmental appeal against a prior...