Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![GST Assessment Order Against Deceased Person Unsustainable: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Assessment-Order-by-AO-without-Proper-Examination-of-Documents-is-Invalid-ITAT-Quashes-Order-TAXSCAN.jpg "GST Assessment Order Against Deceased Person Unsustainable: Madras HC [Read Order]")
GST Assessment Order Against Deceased Person Unsustainable: Madras HC [Read Order]
The Madras High Court has ruled that the GST (Goods and Services Tax) assessment order issued under Section 74(9) of the Tamil Nadu Goods and...
![Await Outcome of Statutory Appeal Before Approaching Writ Court: Madras HC dismisses Writ Petition against Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Income-Tax-proceedings-Taxscan.jpg "Await Outcome of Statutory Appeal Before Approaching Writ Court: Madras HC dismisses Writ Petition against Income Tax Proceedings [Read Order]")
![GST Interest & Penalty Not Applicable on Reversed ITCÂ Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/REVERSED-ITC-GST-Interest-Penalty-TAXSCAN.jpg "GST Interest & Penalty Not Applicable on Reversed ITCÂ Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order]")
![Goods Exempted from Customs Duty May be Subject to Levy of Additional Duty: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Mardas-HC-Customs-duty-Additional-duty-levy-Taxscan.jpg "Goods Exempted from Customs Duty May be Subject to Levy of Additional Duty: Madras HC [Read Order]")
![GST: Madras HC quashes ITC Denial for Late GSTR-3B Filing Citing Retrospective CGST Act Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Madras-HC-Madras-HC-Quashes-ITC-Denial-for-Late-GSTR-3B-Filing-ITC-GSTR-3B-Filing-taxscan.jpg "GST: Madras HC quashes ITC Denial for Late GSTR-3B Filing Citing Retrospective CGST Act Amendment [Read Order]")
Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officer's Cross Examination [Read Order]
The High Court of Madras, directed the adjudicating authority under the Customs Act to pass a speaking order on the petitioner's request to cross-examine specific Directorate of Revenue...
![Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officers Cross Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Customs-Act-Cross-Examination-DRI-taxscan.jpg "Right to Cross Examination under Customs Act : Madras HC directs to pass a speaking order on request of DRI Officers Cross Examination [Read Order]")
Works Contract with RVNL for Doubling Railway Track and Allied Construction Attracts GST @ 12%: Madras HC [Read Order]
The Madras High Court recently held that works contract awarded by Rail Vikas Nigam Limited (RVNL) to a developer for the purposes of railway infrastructure development is liable to Goods and...
![Works Contract with RVNL for Doubling Railway Track and Allied Construction Attracts GST @ 12%: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/RVNL-site-img-1.jpg "Works Contract with RVNL for Doubling Railway Track and Allied Construction Attracts GST @ 12%: Madras HC [Read Order]")
CENVAT Credit cannot be Disallowed merely on non-submission of User Test Certificate: Madras HC [Read Order]
The Madurai Bench of Madras High Court has held that merely because in respect of a User Test Certificate was sought for or produced voluntarily or the User Test Theory has been adopted by the...
![CENVAT Credit cannot be Disallowed merely on non-submission of User Test Certificate: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CENVAT-Credit-Madras-High-Court-CENVAT-taxscan.jpg "CENVAT Credit cannot be Disallowed merely on non-submission of User Test Certificate: Madras HC [Read Order]")
Tax Authorities must Adhere to Official Clarifications from Higher Authority and Cannot Reclassify Arbitrarily: Madras HC [Read Order]
In a recent judgement, the Madras High Court held that tax authorities must follow official clarifications from higher officials and cannot reclassify tax liabilities arbitrarily. The assessee...
![Tax Authorities must Adhere to Official Clarifications from Higher Authority and Cannot Reclassify Arbitrarily: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Madras-High-Court-Tax-Authorities-Reclassify-Arbitrarily-taxscan.jpg "Tax Authorities must Adhere to Official Clarifications from Higher Authority and Cannot Reclassify Arbitrarily: Madras HC [Read Order]")
CBI Corruption Case: Madras HC Sentences Ex-DRT Officials to 5 Years Rigorous Imprisonment Along with Rs. 27 Lakh Fine [Read Order]
In a Press release, the Madurai Bench of Madras High Court sentenced five accused including then Recovery Officer and then Official of DRT, then Branch Manager of Dhanalakshmi Bank and two others to...
![CBI Corruption Case: Madras HC Sentences Ex-DRT Officials to 5 Years Rigorous Imprisonment Along with Rs. 27 Lakh Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CBI-site-img.jpg "CBI Corruption Case: Madras HC Sentences Ex-DRT Officials to 5 Years Rigorous Imprisonment Along with Rs. 27 Lakh Fine [Read Order]")
Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]
In a recent ruling, the Madras High Court clarified the legal interplay between Section 40A(7)(b) and Section 43B of the Income Tax Act, ruling that where contributions are made to an approved...
![Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Specific-Provision-Specific-Provision-Section-40A7b-prevails-Section-43B-in-Approved-Gratuity-Fund-Deduction-Gratuity-Fund-Deduction-Madras-HC-taxscan.jpg "Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]")
Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]
In a recent ruling, the Madras High Court held that network charges cannot be levied separately on rooftop solar power users, as such charges are already factored into the existing electricity tariff...
![Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Madras-High-Court-Rooftop-Solar-network-charge-Madras-HC-on-rooftop-solar-charges-TAXSCAN.jpg "Big Win for Rooftop Solar Users: Madras HC Rules No Separate Network Charges, Already Included in Tariff [Read Order]")