Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
NFAC Fails to Provide Video Conferencing Personal Hearing, Violating Principles of Natural Justice: Madras HC Remands Matter [Read Order]
In a recent ruling, the Madras High Court remanded the matter for fresh consideration due to the National Faceless Appeal Centre ( NFAC )’s failure...
![ITC not available for Goods Purchased for Sales Promotion Activities under GST: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITC-Goods-Purchased-Sales-Promotion-Activities-GST-Madras-HC-taxscan.jpg "ITC not available for Goods Purchased for Sales Promotion Activities under GST: Madras HC [Read Order]")
Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]
In a recent case, the Kerala High Court has remanded the matter of cross empowerment of State Goods and Services Tax ( GST ) Officials to take actions such as issuance of show cause notices ( SCN )...
![Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Cross-Empowerment-under-GST-Kerala-High-Court-Cross-Empowerment-of-State-Officials-taxscan.jpg "Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]")
Personal Hearing mandatory if Rectification Application decision affects filer Adversely: Madras HC [Read Order]
Recently, the Madurai bench of Madras High Court clarified that the 3rd Proviso of the Section 161 of Goods and Services Tax ( GST ) Act mandates personal hearing if the decision on rectification...
State GST Proceedings Post-Central Dept's Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]
The State GST ( Goods and Services Tax ) proceedings are valid even after the search conducted by the Central GST department if the quantum of amount and period of demand is different from the...
![State GST Proceedings Post-Central Depts Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Goods-and-Services-Tax-Madras-High-Court-Madras-HC-on-State-GST-proceedings-TAXSCAN.jpg "State GST Proceedings Post-Central Depts Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]")
GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]
The Madras High Court has ruled that the Input Tax Credit ( ITC ) under the GST ( Goods and Services Tax ) can be blocked even with zero ITC balance in the Electronic Credit Ledger (ECL). It was...
![GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-Madras-High-Court-GST-Goods-and-Services-Tax-ITC-Input-Tax-Credit-Zero-ITC-Balance-in-ECL-taxscan.jpg "GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]")
Rejection of GST Rectification Application Without Clear Reasons Invalid: Madras HC Keeps GST DRC-07 in Abeyance [Read Order]
The Madurai bench of Madras High Court ruled that clear reasons must be provided if the GST ( Goods and Services Tax ) department is rejecting the rectification application under Section 161 of GST...
![Rejection of GST Rectification Application Without Clear Reasons Invalid: Madras HC Keeps GST DRC-07 in Abeyance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-Madras-High-Court-Rejection-of-GST-Rectification-Application-GST-Rectification-Application-TAXSCAN.jpg "Rejection of GST Rectification Application Without Clear Reasons Invalid: Madras HC Keeps GST DRC-07 in Abeyance [Read Order]")