![OD Bank A/c Cannot be Attached for GST Dues: Madras HC allows Appeal Filing with 50% Deposit in Two Instalments [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124742-od-bank-attached-gst-dues-madras-hc-allows-appeal-filing-deposit-instalments-taxscan.webp "OD Bank A/c Cannot be Attached for GST Dues: Madras HC allows Appeal Filing with 50% Deposit in Two Instalments [Read Order]")
OD Bank A/c Cannot be Attached for GST Dues: Madras HC allows Appeal Filing with 50% Deposit in Two Instalments [Read Order]
The Madras High Court has held that an Overdraft (OD) bank account cannot be attached for recovery of GST ( Goods and Services Tax) dues, as the...
![Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124010-single-gst-scn-covering-five-financial-years-impermissible-madras-hc-quashes-order-taxscan.webp "Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]")
![Double Taxation on GSTR-3B Delay Unsustainable: Madras HC Quashes Duplicate GST Interest Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/2122458-double-taxation-on-gstr-3b-delay-unsustainable-madras-hc-quashes-duplicate-gst-interest-order-taxscan.webp "Double Taxation on GSTR-3B Delay Unsustainable: Madras HC Quashes Duplicate GST Interest Order [Read Order]")
![‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A applicable from FY 2024-25 [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121327-bunching-of-gst-notices-across-multiple-fys-not-permissible-taxscan.jfif "‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A applicable from FY 2024-25 [Read Order]")
![Hostel Use by Working-Class Tenants Constitutes Residential Occupancy: Madras HC Sets Aside Commercial Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/2104904-working-class-tenants-commercial-tax-demands-taxscan.webp "Hostel Use by Working-Class Tenants Constitutes Residential Occupancy: Madras HC Sets Aside Commercial Tax Demands [Read Order]")
GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]
The Madras High Court has dismissed as premature a writ petition which sought to quash a show cause notice (SCN) demanding Goods and Services Tax ( GST ) on the construction of the new Supreme...
![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/2025/09/12/2085770-gst-liability-taxscan.webp "GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature, Directs to File Reply [Read Order]")
Penalty u/s 125 of GST Cannot Be Levied When Late Fee u/s 47 Already Imposed: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that penalty under Section 125 of the GST Act cannot be levied when a late fee under Section 47 has already been imposed, and it remanded the matter for...
![Penalty u/s 125 of GST Cannot Be Levied When Late Fee u/s 47 Already Imposed: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/2082117-penalty-gst-madras-hc-taxscan.webp "Penalty u/s 125 of GST Cannot Be Levied When Late Fee u/s 47 Already Imposed: Madras HC [Read Order]")
Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]
The Madras High Court quashed an ex parte assessment order passed under the Goods and Services Tax ( GST ) Act for non-filing of a reply, holding that the fault lay with the auditor engaged for...
![Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/2081056-gst-dept-madras-hc-ex-parte-order-fault-lies-with-auditor-taxscan.webp "Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]")
6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that under Section 153C of the Income Tax Act, the six-year limitation period for issuing a notice to a person other than the one searched begins from...
![6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/2079879-6-year-limitation-period-commences-date-of-material-handover-ao-date-of-search-notice-madras-hc-taxscan.webp "6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC [Read Order]")
Madras HC Rejects GST S. 16(4) Plea in Wrongful ITC Availment Issue, Directs Appeal as Proper Remedy [Read Order]
The Madras High Court has dismissed a writ petition challenging a GST ( Goods and Services Tax ) order on alleged wrongful availment of Input Tax Credit ( ITC ), holding that the dispute did not fall...
![Madras HC Rejects GST S. 16(4) Plea in Wrongful ITC Availment Issue, Directs Appeal as Proper Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/2076706-madras-hc-gst-s-164-wrongful-itc-availment-issue-taxscan.webp "Madras HC Rejects GST S. 16(4) Plea in Wrongful ITC Availment Issue, Directs Appeal as Proper Remedy [Read Order]")
GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]
The Madras High Court set aside a GST ( Goods and Services Tax ) order that was passed a day before the scheduled personal hearing. Justice Krishnan Ramasamy, presiding over the matter on July...
![GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/2070986-gst-order-gst-order-passed-just-one-day-before-personal-hearing-personal-hearing-taxscan.webp "GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]")
GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]
The Madras High Court has set aside a GST ( Goods and Services Tax ) order passed in the name of a deceased assessee, despite the department being informed of his demise. The petitioner, Nisha...
![GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/2070838-gst-scn-show-cause-notice-decred-scn-taxscan.webp "GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]")