Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118150-general-penalty-imposed-late-fee-levied-madras-hc-taxscan.webp "General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]")
General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that when late fee is charged under Section 47 of the GST laws for delay in filing annual returns,...
![ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2117976-itr-e-filing-mandatory-companies-f-may-2007-madras-hc-deduction-gemini-communication-ltd-taxscan.webp "ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIII]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117615-annual-tax-corporate-law-digest-2025-high-court-cases-part-48-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIII]")
![Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117739-business-setback-accountants-lapse-filing-returns-bona-fide-cause-madras-hc-directs-gstn-enable-filing-of-return-taxscan.webp "Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]")
![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116982-annual-income-tax-case-digest-itat-decisions-2025-part-xviii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]")
Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]
In a recent ruling, the Madras High Court directed the Directorate of RevenueIntelligence to decide whether the product “vital wheat gluten” imported by Bhansali Chematics Private Limited is covered...
![Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117279-madras-hc-dri-decide-vital-wheat-gluten-covered-dfia-wheat-flour-taxscan.webp "Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]")
Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]
In a recent ruling, the Madras High Court quashed the service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such...
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116427-high-court-cases-part-xlii-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115937-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxix-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]")
Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]
In a recent decision, the Madras High Court ruled that a non-executive and non-full-time director cannot be called a wilful defaulter or face punishments unless there is strong and clear proof of...
![Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116777-non-executive-director-cannot-treated-wilful-defaulter-without-proof-involvement-madras-hc-quashes-iob-order-taxscan.webp "Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115984-high-court-part-xxxvi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]")