Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085473-no-corrupt-motive-found-madras-hc-disciplinary-case-gst-deputy-commissioner-taxscan.webp "S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]")
S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]
The Madurai Bench of the Madras High Court held that Section 173(5) of the Code of Criminal Procedure, 1973, which governs filing of police reports,...
![Madras HC Dismisses Plea of Meat Exporter attempting to Ship Prohibited Meat to UAE, Allegations of Sampling without Presence Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/250x150_2085285-dgft-dgft-notifies-revised-policy-meat-products-halal-meat-export-policy-taxscan.webp "Madras HC Dismisses Plea of Meat Exporter attempting to Ship Prohibited Meat to UAE, Allegations of Sampling without Presence Rejected [Read Order]")
![Madras HC Allows Passport Renewal of Person Accused of Customs Act Offences noting Employment in UAE [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/250x150_2085133-passport-renewal-taxscan.webp "Madras HC Allows Passport Renewal of Person Accused of Customs Act Offences noting Employment in UAE [Read Order]")
![S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083784-operates-independently-itat-disallowance-transportation-charges-taxscan.webp "S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]")
![Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082138-madras-hc-customs-case-taxscan.webp "Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]")
12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]
In a recent ruling, the Madurai bench of Madras High Court recently on the issue of the applicable rate of GST ( Goods and Services Tax ) on a works contract executed before the 2022 rate revision, ...
![12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2081054-works-contract-taxscan.webp "12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [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/2025/08/27/500x300_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]")
IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]
The Madras High Court has dismissed a batch of writ petitions challenging rejection of their IGST ( Integrated Goods and Services Tax ) refund observing that debit from Electronic Credit Ledger...
![IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2080926-igst-refund-dismissed-madras-hc-debit-from-ecrl-mandatory-requirement-filing-refund-application-taxscan.webp "IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]")
Should Revenue Officials be Judged by Targets? A Significant Case on Denial of Increment to Tax Officer
The functioning of India’s revenue framework often confronts a recurring dilemma: should tax officers be evaluated based on the amount of revenue they bring in, or on the fairness and objectivity with...
Relief to Commercial Tax Officer: Madras HC quashes Punishment of Increment Stoppage on Failure to Achieve Target
The Madras High Court has quashed an order of punishment imposed on a Commercial Tax Officer (CTO), holding that denial of increments for failure to meet revenue collection targets cannot be...
Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]
The Madras High Court has dismissed a writ appeal filed by a Primary Agricultural Cooperative Society, challenging an assessment order under the Income Tax Act, 1961, in respect of deductions...
![Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080617-section-80p-deduction-cooperative-society-tax-madras-hc-80p-case-taxscan.webp "Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]")
Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]
In a recent ruling, the Madras High Court condoned a delay of 108 days in filing an appeal under the TNGST Act, 2017, after observing that the taxpayer had first pursued a rectification petition ...
![Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/500x300_2080136-taxpayer-rectification-petition-madras-hc-filing-appeal-taxscan.webp "Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]")