Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![Dormant Partner- Wife Not Vicariously Liable for Benami Transactions: Madras HC confirms Charges against Husband and Firm [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121346-dormant-partner-wife-benami-transactions-madras-hc-confirms-charges-husband-firm-taxscan.webp "Dormant Partner- Wife Not Vicariously Liable for Benami Transactions: Madras HC confirms Charges against Husband and Firm [Read Order]")
Dormant Partner- Wife Not Vicariously Liable for Benami Transactions: Madras HC confirms Charges against Husband and Firm [Read Order]
The Madras High Court has delivered a split ruling in a Rs 68.71 crore benami matter. The court cleared the wife of the prosecution as there were no...
![‘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/2026/01/22/250x150_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]")
![GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121309-gst-notices-for-old-cancelled-gstin-served-only-via-portal-madras-hc.webp "GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]")
![Madras HC Flags Decade‑Long Delay in Customs Assessment: Directs Finalisation of TVS Motor Imports Within Six Weeks [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120087-madras-hc-flags-decade-long-delay-customs-assessment-directs-finalisation-tvs-motor-imports-within-six-weeks-taxscan.webp "Madras HC Flags Decade‑Long Delay in Customs Assessment: Directs Finalisation of TVS Motor Imports Within Six Weeks [Read Order]")
Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]
The Madras High Court remitted an income tax reassessment case back to the Assessing Officer (AO) after noting that the legal heirs of the deceased assessee failed to respond to the show cause...
![Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119691-legal-heirs-income-tax-notices-madras-hc-remits-case-subject-deposit-disputed-demand-excluding-interest-taxscan.webp "Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]")
BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]
The Madras High Court ruled that the waiver of Rs 81.60 Lakhs on SMS Lifesciences by the Board for Industrial and Financial Reconstruction (BIFR) was binding and has thus quashed a pre-deposit...
![BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119706-bifr-waiver-of-8160l-customs-demand-binding-madras-hc-quashes-cestat-pre-deposit-against-sms-lifesciences-taxscan.webp "BIFR Waiver of ₹81.60L Customs Demand Binding: Madras HC Quashes CESTAT Pre-Deposit Against SMS Lifesciences [Read Order]")
Civil Suit against Income Tax Dept.’s Auction of Attached Property not Numbered due to Bar Council Boycott: Madras HC Directs Sale but with Right to Challenge [Read Order]
The Madras High Court recently directed the Income Tax Department to proceed with the confirmation and issuance of a sale certificate in respect of a property attached with relation to income tax...
![Civil Suit against Income Tax Dept.’s Auction of Attached Property not Numbered due to Bar Council Boycott: Madras HC Directs Sale but with Right to Challenge [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119643-civil-suit-against-income-tax-depts-auction-of-attached-property-not-numbered-due-to-bar-council-boycott-madras-hc-directs-sale-but-with-right-to-challenge-taxscan.webp "Civil Suit against Income Tax Dept.’s Auction of Attached Property not Numbered due to Bar Council Boycott: Madras HC Directs Sale but with Right to Challenge [Read Order]")
GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that merely the GST ( goods and services tax ) order passed on the same day as additional reply filed does not mean it suffers from any irregularities...
![GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119547-gst-order-passed-on-same-day-additional-reply-filed-taxscan.jfif "GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]")
Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]
In a recent ruling, the Madras High Court held that a trust cannot be denied the benefit of exemption under Section 11 of the Income Tax Act, 1961 merely due to a technical breach of delay in filing...
![Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119567-delay-filing-form-10-due-technical-issue-cannot-deny-benefit-to-trust-madras-hc-condones-530-day-delay-taxscan.webp "Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]")
GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]
The Madurai bench of Madras High Court said that proceedings against short payment of tax or tax not paid on the intention of fraud shall be initiated under Section 74A from Financial Year 2024-25....
![GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119489-gst-s-74a-applies-fy-2024-25-madras-hc-directs-treat-wrongly-issued-s-73-order-notice-s-74a-taxscan.webp "GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]")
GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]
The Madras High Court has ruled that Goods and Services Tax (GST) Input Tax Credit (ITC) reversal on the ground of limitation is not sustainable after the retrospective application of the inserted...
![GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/500x300_2118446-favour-of-jewellery-madras-high-court-taxscan.jfif "GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]")