![Difference in ITC between GSTR-9A and Audited Accounts: Madras HC Directs Fresh Verification of Dealer’s Reply [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103758-difference-in-itc-gstr-9a-audited-accounts-madras-hc-directs-fresh-verification-txn.webp "Difference in ITC between GSTR-9A and Audited Accounts: Madras HC Directs Fresh Verification of Dealer’s Reply [Read Order]")
Difference in ITC between GSTR-9A and Audited Accounts: Madras HC Directs Fresh Verification of Dealer’s Reply [Read Order]
The Madras High Court directed the assessing authority to hold a fresh verification of the dealer’s reply with regards to the difference in Input...
![Property Attachment Cannot Continue Once ITAT Order Attains Finality and Dues Are Cleared: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101911-property-attachment-continue-itat-order-attains-finality-dues-cleared-madras-hc-txn.webp "Property Attachment Cannot Continue Once ITAT Order Attains Finality and Dues Are Cleared: Madras HC [Read Order]")
![Appeal Does Not Automatically Stay Tax Recovery: Madras HC Affirms CBDT’s 20% Deposit Requirement Before Granting Recovery Stay in Income Tax Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100482-appeal-automatically-tax-recovery-madras-hc-cbdt-deposit-requirement-recovery-income-tax-proceedings-txn.webp "Appeal Does Not Automatically Stay Tax Recovery: Madras HC Affirms CBDT’s 20% Deposit Requirement Before Granting Recovery Stay in Income Tax Proceedings [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 invalid due to the absence of a proper mechanism...
![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]")
GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]
The Madras High Court has condoneD a 150-day delay in filing an appeal under the Goods and Services Tax (GST) Act, accepting the assessee’s medical grounds as genuine subject to the payment of an...
![GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085773-gst-appea-madras-hc-taxscan.webp "GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with 10% [Read Order]")
No Perversity or Bias in Disciplinary Findings Against Commercial Taxes Officer: Madras HC Dismisses Petition
In a recent ruling, the Madras High Court held that there was no perversity or bias in the disciplinary findings against a Commercial Taxes officer. The court dismissed his challenge to the penalty ...
GST Penalty u/s 122 imposed for Fake Invoice Issuance: Madras HC directs to file Reply on 25% deposit, Quashes Penalty Order
The Madurai Bench of the Madras High Court quashed a penalty imposed under Section 122 of the GST ( Goods and Services Tax ), with regards to the allegations of issuing fake invoices to fraudulently...
S.263 of Income Tax Act Can Be Invoked Only in Cases of ‘Lack of Inquiry,’ Not Merely for Inadequate Inquiry: Madras HC Upholds AO’s Order [Read Order]
In a recent ruling, the Madras High Court held that Section 263 of theIncome Tax Act, 1961 can be invoked only in cases of “lack of inquiry” and not merely for “inadequate inquiry.” Arul...
![S.263 of Income Tax Act Can Be Invoked Only in Cases of ‘Lack of Inquiry,’ Not Merely for Inadequate Inquiry: Madras HC Upholds AO’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080369-income-tax-act-lack-of-inquiry-madras-hc-taxscan.webp "S.263 of Income Tax Act Can Be Invoked Only in Cases of ‘Lack of Inquiry,’ Not Merely for Inadequate Inquiry: Madras HC Upholds AO’s Order [Read Order]")
Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]
In a recent ruling, the Madras High Court held that filing Form 67 before the completion of final income assessment is sufficient compliance for claiming foreign tax credit (FTC), after observing ...
![Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/500x300_2080128-form-67-income-assessment-sufficient-compliance-madras-hc-taxscan.webp "Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]")
GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC [Read Order]
The Madurai bench of the Madras High Court has held that a rectification application filed offline within the prescribed time under Section 161 of the Goods and Services Tax Act, 2017, cannot be...
![GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079248-gst-taxpayer-madras-hc-taxscan.webp "GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC [Read Order]")