![Depreciation Claim u/s 32 of ITA Allowable on Actual Cost of Assets Taken Over from Dissolved Firm: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068103-itat-assessment-depreciation-section-263-taxscan-.webp "Depreciation Claim u/s 32 of ITA Allowable on Actual Cost of Assets Taken Over from Dissolved Firm: Madras HC [Read Order]")
Depreciation Claim u/s 32 of ITA Allowable on Actual Cost of Assets Taken Over from Dissolved Firm: Madras HC [Read Order]
The High Court of Madras, held that depreciation claim under Section 32 of Income Tax Act,1961,is allowable on actual cost of assets taken over from a...
![Service Tax Demand: Madras HC Quashes Impugned Order Against Ganesh Cell Communication on Terms, Directs Deposit of 25% Disputed Tax [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068085-madras-high-court-service-tax-demand-taxscan.webp "Service Tax Demand: Madras HC Quashes Impugned Order Against Ganesh Cell Communication on Terms, Directs Deposit of 25% Disputed Tax [Read Order]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067554-sc-18.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVIII]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2067183-half-yearly-tax-digest-2025-half-yearly-tax-digest-supreme-court-and-high-court-cases-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVIII]")
![Malaysian Nationals 4Lakh Indian Currency Seized: Madras HC Declines Immediate Return, Orders Customs to Follow Due Process in 8 Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067700-madras-high-court-indian-currency-seized-malaysian-national-taxscan.webp "Malaysian Nationals 4Lakh Indian Currency Seized: Madras HC Declines Immediate Return, Orders Customs to Follow Due Process in 8 Weeks [Read Order]")
‘Admitted Liability’ Auto-Selection on GST Portal Misled Assessee: Madras HC Allows Liberty to File GST Appeal Despite Delay [Read Order]
Due to uncertainty produced by the GSTN interface, the Madras High Court recently ruled that the assessee had the right to appeal a GST (Goods and Services Tax) assessment order even after the...
![‘Admitted Liability’ Auto-Selection on GST Portal Misled Assessee: Madras HC Allows Liberty to File GST Appeal Despite Delay [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067752-gst-portal-gst-appeal-liability-taxscan.webp "‘Admitted Liability’ Auto-Selection on GST Portal Misled Assessee: Madras HC Allows Liberty to File GST Appeal Despite Delay [Read Order]")
No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]
The Madras High Court directed the Customs Department to expeditiously decide on the representation filed by the petitioner concerning seized imported goods, in which the department failed to issue...
![No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067734-gst-scn-unshared-verification-report-madras-hc-scn-orders-report-taxscan.webp "No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]")
Provisional Release of Goods Under Section A of the Customs Act: Madras HC Grants Importer an Opportunity for Hearing
The Madras High Court has granted an importer an opportunity to be heard in relation with his plea for provisional release of imported goods that had been detained by customs authorities. The ...
GST Registered Firm Cannot Claim Ignorance of GST Provisions or Rules, Service via GST Portal is Valid: Madras HC [Read Order]
In an important ruling, the Madurai bench of Madras High Court upheld the service of notices through GST port is valid and observed that a registered GST firm cannot plead ignorance of the GST Act...
![GST Registered Firm Cannot Claim Ignorance of GST Provisions or Rules, Service via GST Portal is Valid: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067148-service-via-gst-portal-is-valid-gst-portal-gst-taxscan.webp "GST Registered Firm Cannot Claim Ignorance of GST Provisions or Rules, Service via GST Portal is Valid: Madras HC [Read Order]")
Blocked GST ITC u/r 86A Must Be Released if Appeal is Filed by Depositing 10% Disputed Tax: Madras HC [Read Order]
The Madurai bench of Madras High Court has directed the Commercial Taxes Department to unblock Input Tax Credit (ITC) in cases where the assessee has filed an appeal against an assessment order...
![Blocked GST ITC u/r 86A Must Be Released if Appeal is Filed by Depositing 10% Disputed Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066739-gst-itc1.webp "Blocked GST ITC u/r 86A Must Be Released if Appeal is Filed by Depositing 10% Disputed Tax: Madras HC [Read Order]")
![Property Sold Despite Sales Tax Arrears: Madras HC Allows Commercial Tax Dept to Declare Sale Void [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066726-property-sold-despite-sales-tax-arrears-property-sold-despite-sales-tax-sales-tax-arrears-taxscan.webp "Property Sold Despite Sales Tax Arrears: Madras HC Allows Commercial Tax Dept to Declare Sale Void [Read Order]")
GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]
In a recent ruling, the Madras High Court has quashed assessment orders passed under Section 73 of the Tamil Nadu GST Act, 2017, pertaining to the denial of belated input tax credit ( ITC ) claims....
![GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066735-gst-itc-gst-act-madrashc-taxscan.webp "GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]")