![Discrepancies in ITC Claims and Non-Reversal of ITC for Credit Notes: Madras HC allows re-adjudication on pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-High-Court-Input-Tax-Credit-ITC-ITC-Claim-TAXSCAN.jpg "Discrepancies in ITC Claims and Non-Reversal of ITC for Credit Notes: Madras HC allows re-adjudication on pre-deposit [Read Order]")
Discrepancies in ITC Claims and Non-Reversal of ITC for Credit Notes: Madras HC allows re-adjudication on pre-deposit [Read Order]
The Madras High Court, in a recent ruling, allowed re-adjudication on discrepancies in input tax credit ( ITC ) claims and non-reversal of ITC for...
![Fraudulent GST ITC availment utilising Documents issued by Non-Existent Supplier: Madras HC directs to issue Fresh Order after Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-ITC-Fraud-case-1.jpg "Fraudulent GST ITC availment utilising Documents issued by Non-Existent Supplier: Madras HC directs to issue Fresh Order after Hearing [Read Order]")
![Madras HC permits Monthly instalment payment of Interest on Delayed GST considering Financial Crisis Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Madras-high-court-Goods-and-Services-Tax-Monthly-Instalment-Payment-GST-Interest-taxscan.jpeg "Madras HC permits Monthly instalment payment of Interest on Delayed GST considering Financial Crisis Plea [Read Order]")
![Excess ITC claim Detected in GSTR-3B Reverse Charge Tables: Madras HC Directs Fresh Hearing on Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GSTR-GSTR-3B-Madras-High-Court-ITC-ITC-claim-TAXSCAN.jpg "Excess ITC claim Detected in GSTR-3B Reverse Charge Tables: Madras HC Directs Fresh Hearing on Pre-deposit [Read Order]")
Order in Deceased's Name Despite Condonation of Delay Application by Legal Heir for Late ITR Filing: Madras HC directs Reconsideration [Read Order]
In a recent ruling, the Madras High Court directed the tax authorities to reconsider an order issued in the name of a deceased individual despite a condonation of delay application submitted by the...
![Order in Deceaseds Name Despite Condonation of Delay Application by Legal Heir for Late ITR Filing: Madras HC directs Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Madras-HC-Madras-High-Court-Madras-HC-Directs-Reconsideration-Order-in-Deceaseds-Name-Condonation-of-Delay-taxscan.jpg "Order in Deceaseds Name Despite Condonation of Delay Application by Legal Heir for Late ITR Filing: Madras HC directs Reconsideration [Read Order]")
GST Authorities cannot Add New Defects in Orders beyond those Specified in SCNs: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that Goods and Services Tax ( GST ) authorities cannot introduce new defects or issues in their orders that were not previously mentioned in the Show...
![GST Authorities cannot Add New Defects in Orders beyond those Specified in SCNs: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Authorities-Madras-High-Court-Show-cause-notice-Madras-high-court-on-GST-order-defects-taxscan.jpg "GST Authorities cannot Add New Defects in Orders beyond those Specified in SCNs: Madras HC [Read Order]")
Non-Payment of Interest on Delayed GST Payment and Mismatch in Returns: Madras HC grants Final Opportunity to Explain discrepancies
The Madras High Court recently granted a final opportunity to a petitioner to address non-payment of interest on delayed payment and the GST Returns mismatch. The writ petition challenged an order...
Company cannot Reclassify Expenditure as Revenue if Initially Claimed as Capital in Books: Madras HC [Read Order]
In a recent ruling, the Madras High Court ruled that a company cannot reclassify an expenditure initially recorded as capital in its books of accounts and later claim it as revenue for tax benefits. ...
Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]
The Madurai bench of Madras High Court has ruled that a maximum of three personal hearings must be granted to the assessee in compliance with provisions under the Goods and Services Tax ( GST ) Act...
![Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Madras-High-Court-Goods-and-Services-Tax-GST-Act-GST-DRC-01-TAXSCAN.png "Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]")
Entities Claiming Charitable Status under GPU cannot Exceed 20% of Gross Receipts from Commercial Activities: Madras HC [Read Order]
In a recent ruling, the Madras High Court ruled that entities claiming charitable status under the "general public utility" ( GPU ) category as defined in Section 2(15) of the Income Tax Act, 1961,...
Revenue Demands ₹14.58 Crore Alleging Undisclosed Land Sale Receipts: Madras HC quashes Order Citing Insufficient Evidence [Read Order]
In a recent ruling, the Madras High Court quashed a tax demand of ₹14.58 crore over an alleged undisclosed cash receipt related to a land sale transaction citing insufficient evidence provided by the...
