Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
Madras HC Upholds GST Exemption on Revenue Share for Duty-Free Shops at Airport as Zero-Rated Supply
In a recent ruling, the Madras High Court held that the levy of GST on revenue share or minimum guarantee amounts paid by duty-free shop operators at...
![Inadvertent Non-Compliance of Pre-Deposit Condition: Madras HC Restores GST Appeal on conditions [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049929-inadvertent-non-compliance-inadvertent-non-compliance-of-pre-deposit-condition-taxscan.webp "Inadvertent Non-Compliance of Pre-Deposit Condition: Madras HC Restores GST Appeal on conditions [Read Order]")
![Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049916-reassessment-notices-finance-act-notices-taxscan.webp "Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]")
![Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050001-cdc7d6e5-d824-4c7f-9a74-7a7ef9c5ac5b.jfif "Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]")
![ED Search under PMLA Not Harassment: Madras HC Allows PMLA Proceedings Against TASMAC to Continue [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049680-ed.webp "ED Search under PMLA Not Harassment: Madras HC Allows PMLA Proceedings Against TASMAC to Continue [Read Order]")
Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]
The High Court of Madras held that the proviso to Section 3-B(2)(d) of the Tamil Nadu General Sales Tax Act, 1959, would not apply where a contractor assigns work to a registered sub-contractor. ...
![Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2049407-section-3-b2d-of-tngst-act-tngst-act-tngst-act-not-applicable-taxscan.webp "Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]")
GST Cancellation Over Non-Filing of Returns Set Aside: Madras HC Grants Opportunity to Clear Dues Barring Adjustment from Unutilised ITC [Read Order]
The Madras High Court has set aside the suo motu cancellation of a taxpayer’s GST ( Goods and Services Tax) registration on the ground of non-filing of returns for over six months, granting the...
![GST Cancellation Over Non-Filing of Returns Set Aside: Madras HC Grants Opportunity to Clear Dues Barring Adjustment from Unutilised ITC [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2049397-gst-gst-cancellation-gst-cancellation-over-non-filing-non-filing-of-returns-taxscan.webp "GST Cancellation Over Non-Filing of Returns Set Aside: Madras HC Grants Opportunity to Clear Dues Barring Adjustment from Unutilised ITC [Read Order]")
Relief to Retired Central Excise Officer: Madras HC Bars Dept from Acting on Caste Certificate Allegations [Read Order]
The Madurai Bench of the Madras High Court recently granted relief to a retired Central Excise officer by quashing an order that community doubt on the validity of his caste certificate from 1977,...
![Relief to Retired Central Excise Officer: Madras HC Bars Dept from Acting on Caste Certificate Allegations [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2046259-relief-to-retired-central-excise-officer-central-excise-officer-excise-officer-taxscan.webp "Relief to Retired Central Excise Officer: Madras HC Bars Dept from Acting on Caste Certificate Allegations [Read Order]")
GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]
In a recent ruling, the Madurai bench of Madras High Court quashed an order rejecting a GST ( Goods and Services Tax) rectification application on the ground that the petitioner was denied a...
![GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045701-gst-rectification-application-rejected-no-errors-apparent-on-the-face-of-the-record-taxscan.webp "GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]")
GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]
The Madras High Court has quashed a GST assessment order that was passed without granting the petitioner an opportunity for a personal hearing. Notably, the counsel for the GST department herself...
![GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045660-pr-edposit-requirement-personal-hearing-pr-edposit-taxscan.webp "GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]")
SARFAESI and RDB Act Prevail Over TN General Sales Tax Act in Public Interest: Madras HC Grants Relief to Indian Bank [Read Order]
In a recent ruling, the Madras High Court has held that the provisions of the SARFAESI Act and the Recovery of Debts and Bankruptcy Act ( RDB Act ) would prevail over the Tamil Nadu General Sales...
![SARFAESI and RDB Act Prevail Over TN General Sales Tax Act in Public Interest: Madras HC Grants Relief to Indian Bank [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045483-indian-bank-site-img-1.webp "SARFAESI and RDB Act Prevail Over TN General Sales Tax Act in Public Interest: Madras HC Grants Relief to Indian Bank [Read Order]")