Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![Belated ITR Filing hinders TDS Refund on MACT Compensation : Madras HC Directs to File Application u/s 119(2)(b) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Belated-ITR-Filing-ITR-Filing-TDS-Refund-MACT-Compensation-MACT-Madras-HC-taxscan.jpg "Belated ITR Filing hinders TDS Refund on MACT Compensation : Madras HC Directs to File Application u/s 119(2)(b) of Income Tax Act [Read Order]")
Belated ITR Filing hinders TDS Refund on MACT Compensation : Madras HC Directs to File Application u/s 119(2)(b) of Income Tax Act [Read Order]
The Madras High Court has instructed the petitioner to submit an application under Section 119(2) of the Income Tax Act, 1961 concerning the refund...
![No Interest Leviable on Late GSTR-3B Filing if GST already Paid through GST PMT-06 on Time: Madras HC grants Relief to Eicher Motors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Madras-HC-Late-GSTR-3B-Filing-GSTR-3B-Filing-GST-GSTR-3B-Eicher-Motors-Taxscan.jpg "No Interest Leviable on Late GSTR-3B Filing if GST already Paid through GST PMT-06 on Time: Madras HC grants Relief to Eicher Motors [Read Order]")
![Mere Pendency of Appellate Proceedings is not relevant factor for Initiating Prosecution Proceedings u/s 276CC of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Income-Tax-Madras-HC-on-prosecution-proceedings-Prosecution-Proceedings-TAXSCAN.jpg "Mere Pendency of Appellate Proceedings is not relevant factor for Initiating Prosecution Proceedings u/s 276CC of Income Tax Act: Madras HC [Read Order]")
![Non-Deduction of TDS u/s 192 on Reimbursement of LTC/LFC and HTC: ITAT holds SBI in default u/s 201(1)(1A) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Delhi-Income-Tax-SBI-Non-Deduction-of-TDS-TAXSCAN.jpg "Non-Deduction of TDS u/s 192 on Reimbursement of LTC/LFC and HTC: ITAT holds SBI in default u/s 201(1)(1A) of Income Tax Act [Read Order]")
![Service Tax and Penalty Imposition Without Issuing SCN or Providing Hearing Opportunity: Madras HC advises Appellate Remediation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Service-Tax-Penalty-Imposition-Show-Cause-Notice-taxscan.jpg "Service Tax and Penalty Imposition Without Issuing SCN or Providing Hearing Opportunity: Madras HC advises Appellate Remediation [Read Order]")
Assessment Order issued beyond Time-Limit u/s 144C(13) of Income Tax Act is Unsustainable: Madras HC [Read Order]
In a recent decision the Madras High Court observed that the assessment order issued beyond time-limit under Section 144C(13) of the Income Tax Act, 1961 is unsustainable. The petitioner filed...
![Assessment Order issued beyond Time-Limit u/s 144C(13) of Income Tax Act is Unsustainable: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Assessment-Order-Income-Tax-Income-tax-news-taxscan.jpg "Assessment Order issued beyond Time-Limit u/s 144C(13) of Income Tax Act is Unsustainable: Madras HC [Read Order]")
Order passed Referring to Section 144(C)(1) of Income Tax Act to be Construed only as Draft Assessment Order: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that the order passed referring to Section 144(C)(1) of the Income Tax Act, 1961 is to be construed only as draft assessment order. The case...
![Order passed Referring to Section 144(C)(1) of Income Tax Act to be Construed only as Draft Assessment Order: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Madras-HC-Draft-Assessment-Order-significance-Tax-assessment-legal-update-Taxscan.jpg "Order passed Referring to Section 144(C)(1) of Income Tax Act to be Construed only as Draft Assessment Order: Madras HC [Read Order]")
Proceedings cannot Proceed before Person who was Adjudicating Authority by Virtue of Superseded Notification issued under FEMA: Madras HC [Read Order]
The Madras High Court ruled that the proceedings cannot proceed before person who was Adjudicating Authority by virtue of superseded notification issued under the Foreign Exchange Management Act,...
Failure to Reflect RCM in GSTR 1 rectified in GSTR 3B and GSTR 9: Madras HC quashes GST Assessment Order [Read Order]
The Madras High Court has nullified a Goods and Services Tax ( GST ) assessment order, offering the petitioner a chance for a re-hearing. The bench observed that the petitioner unintentionally...
![Failure to Reflect RCM in GSTR 1 rectified in GSTR 3B and GSTR 9: Madras HC quashes GST Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-GST-GSTR-1-GST-assessment-order-taxscan.jpg "Failure to Reflect RCM in GSTR 1 rectified in GSTR 3B and GSTR 9: Madras HC quashes GST Assessment Order [Read Order]")
Mistakenly Mentions Same Invoice Number in Multiple GST E-way Bills: Madras HC quashes DRC 07 Order, remands Matter [Read Order]
The Madras High Court quashed the DRC 07 Order noting that the petitioner has mistakenly mentioned the same invoice number in multiple Goods and Services Tax ( GST ) E-way bills. The matter was...
![Mistakenly Mentions Same Invoice Number in Multiple GST E-way Bills: Madras HC quashes DRC 07 Order, remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Mistakenly-Mentions-Same-Invoice-Number-Invoice-Number-Multiple-GST-E-way-Bills-GST-taxscan.jpg "Mistakenly Mentions Same Invoice Number in Multiple GST E-way Bills: Madras HC quashes DRC 07 Order, remands Matter [Read Order]")
Madras HC quashes GST Authorities' Rushed DRC-07 Order Despite Taxpayer's Request for Extended Reply Time [Read Order]
The Madras High Court has quashed the DCR-07 order issued by the Goods and Services Tax ( GST ) Authorities despite the petitioner/taxpayer’s request to extend reply time. The court observed that the...
![Madras HC quashes GST Authorities Rushed DRC-07 Order Despite Taxpayers Request for Extended Reply Time [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-GST-GST-Authorities-DRC-07-Order-taxscan.jpg "Madras HC quashes GST Authorities Rushed DRC-07 Order Despite Taxpayers Request for Extended Reply Time [Read Order]")
GSTR 3B & GSTR 2B Discrepancies: Madras HC Quashes DRC 7 Order issued without Hearing Taxpayer, Remanded for Reconsideration [Read Order]
The Madras High Court has quashed the DRC-07 order issued by the Goods and Services Tax ( GST ) officers without hearing the petitioner/taxpayer which arises from the discrepancies in GSTR 3B and...
![GSTR 3B & GSTR 2B Discrepancies: Madras HC Quashes DRC 7 Order issued without Hearing Taxpayer, Remanded for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-GSTR-3B-GSTR-2B-DRC-07-GST-Taxpayer-rights-DRC-7-taxscan.jpg "GSTR 3B & GSTR 2B Discrepancies: Madras HC Quashes DRC 7 Order issued without Hearing Taxpayer, Remanded for Reconsideration [Read Order]")