![Fresh Refund Claim u/s 27(1-B) of Customs Act Not Required as Original Claim Filed in Time Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078611-fresh-refund-customs-act-madras-hc-taxscan.webp "Fresh Refund Claim u/s 27(1-B) of Customs Act Not Required as Original Claim Filed in Time Madras HC Quashes Order [Read Order]")
Fresh Refund Claim u/s 27(1-B) of Customs Act Not Required as Original Claim Filed in Time Madras HC Quashes Order [Read Order]
The High Court of Madras,quashed the appeal order and held that a fresh refund claim under Section 27(1-B) of the CustomsAct,1962,was not required as...
![Digital Marketing Business Carried Out via Computers cannot be Treated as Profession, is a Business: Madras HC Restores Audit Exemption u/s 44AB(a) [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/250x150_2074133-digital-marketing-business-carried-via-computers-profession-business-madras-hc-restores-audit-exemption-us-44aba.webp "Digital Marketing Business Carried Out via Computers cannot be Treated as Profession, is a Business: Madras HC Restores Audit Exemption u/s 44AB(a) [Read Order]")
![1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/250x150_2069486-1-day-delay-to-file-gst-assessment-appeal-jaundice-madras-hc-condones-delay-genuine-reason-taxscan.webp "1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]")
Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]
The High Court of Madras, held that the revision order passed under Section 263 of the Income Tax Act,1961, was time-barred, as the two-year limitation period must be computed from the date of the...
![Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069394-madras-hc-income-tax-revision-us-263-time-barred-limitation-computed-original-assessment-date-taxscan.webp "Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]")
‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]
“The GST Act permits only for issuance of show cause notice based on the tax period” said the Madras High Court while quashing the Show Cause Notice ( SCNs ) issued to multiple taxpayers which bunched...
![‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068646-scn-taxscan.webp "‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]")
Without Seizure or Detention Orders by Customs, Demurrage Waiver Claim Cannot Be Entertained : Madras HC [Read Order]
The Madras High Court dismissed a petition seeking a waiver of demurrage and detention charges on imported goods that remained uncleared at the port observing that the same cannot be entertained...
![Without Seizure or Detention Orders by Customs, Demurrage Waiver Claim Cannot Be Entertained : Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068187-without-seizure-detention-orders-customs-demurrage-waiver-claim-entertained-madras-hc-taxscan.webp "Without Seizure or Detention Orders by Customs, Demurrage Waiver Claim Cannot Be Entertained : Madras HC [Read Order]")
CFS License Suspended Alleging Smuggling of Poppy Seeds from Myanmar: Madras HC Orders Customs to Reconsider Decision [Read Order]
The Madras High Court has directed the customs department to reconsider the suspension of the Container Freight Station ( CFS ) licence, which suspended alleged smuggling of 56 MT poppy seeds from...
![CFS License Suspended Alleging Smuggling of Poppy Seeds from Myanmar: Madras HC Orders Customs to Reconsider Decision [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068178-madras-hc-taxscan.webp "CFS License Suspended Alleging Smuggling of Poppy Seeds from Myanmar: Madras HC Orders Customs to Reconsider Decision [Read Order]")
![Madras HC Quashes DGFT Order on MEIS Scrip Cancellation for Daimler India [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068171-madras-hc-dgft-order-meis-scrip-cancellation-daimler-india-taxscan.webp "Madras HC Quashes DGFT Order on MEIS Scrip Cancellation for Daimler India [Read Order]")
FEMA Violation Not a Scheduled Offence Under PMLA, ED Cannot Freeze Assets Without Predicate Crime: Madras HC [Read Order]
The Madras High Court ruled that a violation under the Foreign Exchange Management Act (FEMA) cannot, by itself, trigger proceedings under the Prevention of Money Laundering Act (PMLA), as FEMA is not...
![FEMA Violation Not a Scheduled Offence Under PMLA, ED Cannot Freeze Assets Without Predicate Crime: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067813-fema-taxscan.webp "FEMA Violation Not a Scheduled Offence Under PMLA, ED Cannot Freeze Assets Without Predicate Crime: Madras HC [Read Order]")
Delhi HC Upholds Legality of Supplementary PMLA Complaint Despite Lack of Extensive New Material [Read Order]
The Delhi High Court upholds ED’s supplementary PMLA complaint despite the absence of extensive new material, finding no procedural illegality.In a recent ruling, the Delhi High Court upheld the...
![Delhi HC Upholds Legality of Supplementary PMLA Complaint Despite Lack of Extensive New Material [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067794-delhi-hc-upholds-legality-of-supplementary-pmla-complaint-extensive-taxscan.webp "Delhi HC Upholds Legality of Supplementary PMLA Complaint Despite Lack of Extensive New Material [Read Order]")