Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part III]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112530-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-iii-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part III]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part III]
S.10A of IBC Doesn’t Bar CIRP Applications Where Default Continues Beyond Moratorium Period: Madras HCDharamshi K.Patel vs Indian Bank CITATION: 2025...
![State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112651-state-carve-out-limitation-period-supreme-court-dismisses-income-tax-depts-slp-shriram-finance-taxscan.webp "State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]")
![Misclassified Textile Imports Seized: Madras HC Directs Customs to Permit Re‑Export on Execution of Bond for Differential Customs Duty [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111915-5207d158-787f-4f61-9212-f0050e9a28a4.webp "Misclassified Textile Imports Seized: Madras HC Directs Customs to Permit Re‑Export on Execution of Bond for Differential Customs Duty [Read Order]")
![Disproportionate Assets in Husband’s Name and Joint Holdings Raise Abetment Charge: Madras HC Dismisses Wife’s Plea for Discharge [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111896-madras-hc-grants-opportunity-tax-payment-owing-taxscan.webp "Disproportionate Assets in Husband’s Name and Joint Holdings Raise Abetment Charge: Madras HC Dismisses Wife’s Plea for Discharge [Read Order]")
![Income of Devaswom Board Exempt u/s 10(23BBA), But Not the Temples It Administers: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110469-kerala-hc-devaswom-board-taxscan.webp "Income of Devaswom Board Exempt u/s 10(23BBA), But Not the Temples It Administers: Kerala HC [Read Order]")
Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]
The Madras High Court in a recent case, has applied Article 26(3) of the India–US Double Taxation Avoidance Agreement (DTAA) to hold that International Private Leased Circuit (IPLC) payments made by...
![Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109847-cognizant-site-image-1.webp "Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]")
Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]
The Madras High Court, in a recent ruling, has clarified that a communication issued by the Directorate General of Foreign Trade (DGFT) alleging excess Service Exports from India Scheme (SEIS) duty...
![Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107394-high-court-cases-supreme-court-cases-taxscan.webp "Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]")
Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]
The Madurai Bench of the Madras High Court has held that a best judgment assessment issued against a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 stands...
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106918-madras-high-court-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")
Madras HC Permits Re-Export of Misclassified Textile Fabric Imports Pending Adjudication on Bond and Bank Guarantee [Read Order]
The Madras High Court allowed the petitioner to re-export 303114 SQM of Textile Fabric Coated with Plastic imported from China, subject to the execution of a bond for the total value of...
![Madras HC Permits Re-Export of Misclassified Textile Fabric Imports Pending Adjudication on Bond and Bank Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/11/16/500x300_2105697-madras-hc-textile-fabric-imports-bond-bank-guarantee-taxscan.webp "Madras HC Permits Re-Export of Misclassified Textile Fabric Imports Pending Adjudication on Bond and Bank Guarantee [Read Order]")
Wheat Gluten Covered under Wheat Flour and Eligible for DFIA Benefits for Biscuit Production: Madras HC [Read Order]
The Madras High Court quashed the Orders passed by the Commissioner of Customs denying Duty Free Import Authorisation (DFIA) benefits for wheat gluten imports, holding that wheat gluten is covered...
![Wheat Gluten Covered under Wheat Flour and Eligible for DFIA Benefits for Biscuit Production: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/16/500x300_2105726-wheat-gluten-wheat-flour-dfia-biscuit-production-madras-hc-taxscan.webp "Wheat Gluten Covered under Wheat Flour and Eligible for DFIA Benefits for Biscuit Production: Madras HC [Read Order]")
Bribe Money Repayment not Legally enforceable Debt/Liability: Madras HC upholds Acquittal in S. 138 Cheque Bounce Case [Read Order]
The Madurai Bench of the Madras High Court (Madras HC) has upheld the acquittal of the accused in a cheque bounce case under Section 138 of the Negotiable Instruments Act, 1881 (NI Act), holding...
![Bribe Money Repayment not Legally enforceable Debt/Liability: Madras HC upholds Acquittal in S. 138 Cheque Bounce Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105456-money-repayment-legally-enforceable-debt-madras-hc-cheque-bounce-case-taxscan.webp "Bribe Money Repayment not Legally enforceable Debt/Liability: Madras HC upholds Acquittal in S. 138 Cheque Bounce Case [Read Order]")