Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![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]")
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...
![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]")
![GST Appeal Limitation Period Begins from Date of Rectification Application Rejection If one filed, Not Order Date: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-GST-Appeal-GST-Appeal-Limitation-Period-Madras-High-Court-Date-of-Rectification-Application-taxscan.jpg "GST Appeal Limitation Period Begins from Date of Rectification Application Rejection If one filed, Not Order Date: Madras HC [Read Order]")
![ITC and RCM Mismatch in GSTR-3B: Madras HC Grants Hearing Opportunity with 25% Disputed Tax Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITC-Madras-HC-Hearing-Opportunity-Disputed-Tax-taxscan.jpg "ITC and RCM Mismatch in GSTR-3B: Madras HC Grants Hearing Opportunity with 25% Disputed Tax Deposit [Read Order]")
Recovery from Third Party u/s 79(1)(c) of GST Act: Madras HC allows Petition, Orders Dept to Consider Representation [Read Order]
In a recent judgment, the Madurai bench of Madras High Court allowed the petition seeking recovery from a third party under Section 79(1)(c ) of the Goods and Services Tax Act ( GST Act ). The court...
![Recovery from Third Party u/s 79(1)(c) of GST Act: Madras HC allows Petition, Orders Dept to Consider Representation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Act-Madras-High-Court-Section-79-GST-Cases-under-Madras-HC-TAXSCAN.jpg "Recovery from Third Party u/s 79(1)(c) of GST Act: Madras HC allows Petition, Orders Dept to Consider Representation [Read Order]")
Madras HC rules 60% Tax Rate for Demonetization Deposits u/s 115BBE applies Prospectively from 01.04.2017, Orders 30% Tax Reassessment [Read Order]
In a recent ruling, the Madurai Bench of Madras High Court ruled that the increased 60% tax rate under Section 115BBE of the Income Tax Act applies prospectively from 01.04.2017 and ordered...
[BREAKING] ITC Claims Permissible in GST Returns Filed On or Before 30th Nov 2021 for FYs 2017-18 to 2020-21: Madras HC rules in Light of Finance Act [Read Order]
In a recent ruling, the Madras High Court has ruled that the Input Tax Credit ( ITC ) claims are permissible in the Goods and Services Tax ( GST ) returns filed on or before 30th November 2021 for...
![[BREAKING] ITC Claims Permissible in GST Returns Filed On or Before 30th Nov 2021 for FYs 2017-18 to 2020-21: Madras HC rules in Light of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/gst-return-late-Filing-of-GST-return-GST-ITC-taxscan.jpg "[BREAKING] ITC Claims Permissible in GST Returns Filed On or Before 30th Nov 2021 for FYs 2017-18 to 2020-21: Madras HC rules in Light of Finance Act [Read Order]")
Co-Insurance Premiums and Reinsurance Commissions Not Taxable following Inclusion of Items 9 and 10 in Schedule III of CGST Act: Madras HC [Read Order]
In a recent ruling, the Madras High Court ( HC ) ruled that co-insurance premiums and reinsurance commissions are not taxable under the Goods and Services Tax ( GST ) following the inclusion of Items...
![Co-Insurance Premiums and Reinsurance Commissions Not Taxable following Inclusion of Items 9 and 10 in Schedule III of CGST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Madras-High-Court-GST-Act-Insurance-premiums-Tax-Reinsurance-Commissions-tax-TAXSCAN-1.jpg "Co-Insurance Premiums and Reinsurance Commissions Not Taxable following Inclusion of Items 9 and 10 in Schedule III of CGST Act: Madras HC [Read Order]")
ITC in ECRL can be Utilised for making GST Appeal Pre-deposit u/s 107: Madras HC Clarifies in Ford India Ruling [Read Order]
The Madras High Court, in the Ford India’s case, clarified that Input Tax Credit ( ITC ) credited in the Electronic Credit Ledger ( ECRL ) can be utilised for the mandatory pre-deposit for GST Appeal...
![ITC in ECRL can be Utilised for making GST Appeal Pre-deposit u/s 107: Madras HC Clarifies in Ford India Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-ITC-in-ECRL-Ford-India-GST-Case-Electronic-Credit-Ledger-ITC-taxscan.jpg "ITC in ECRL can be Utilised for making GST Appeal Pre-deposit u/s 107: Madras HC Clarifies in Ford India Ruling [Read Order]")
GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]
In a recent ruling, the Madras High Court quashed an attachment order issued by the GST Department after observing that the department failed to serve the assessment order at the petitioner’s newly...
![GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Department-Madras-High-Court-Assessment-Order-GST-assessment-order-TAXSCAN.jpg "GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]")
Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]
In a recent ruling, the Madras High Court has ruled that the service tax must be levied considering contract-specific basis between the service provider and the recipient. The bench was dealing with...
![Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-Service-Tax-Madras-HC-service-tax-ruling-Contract-service-tax-TAXSCAN.jpg "Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]")