Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![CA who is a Senior Citizen unable to Represent Client During Covid Period when Income Tax Notice Issued: Madras HC directs Re-do Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CA-Senior-Citizen-CA-who-is-a-Senior-Citizen-unable-to-Represent-Client-During-Covid-Period-taxscan.jpg "CA who is a Senior Citizen unable to Represent Client During Covid Period when Income Tax Notice Issued: Madras HC directs Re-do Assessment [Read Order]")
CA who is a Senior Citizen unable to Represent Client During Covid Period when Income Tax Notice Issued: Madras HC directs Re-do Assessment [Read Order]
The Madras High Court has issued a directive to the income tax authorities to conduct a re-do assessment, providing the petitioner with a fair...
![Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-Income-Tax-Prosecution-initiation-criteria-taxscan.jpg "Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]")
![Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Tax-Recovery-Officer-Income-Tax-Act-Sale-Third-Party-as-Void-Madras-HC-taxscan.jpg "Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]")
![Wrong Indication of GSTIN: Madras HC quashes Denial of GST Input Tax Credit for GSTR-3B GSTR-2A Mismatch [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-Madras-HC-Input-Tax-Credit-GST-GSTIN-GSTR-3B-GSTR-3B-GSTR-2A-mismatch-correction-Taxscan.jpg "Wrong Indication of GSTIN: Madras HC quashes Denial of GST Input Tax Credit for GSTR-3B GSTR-2A Mismatch [Read Order]")
State GST Authority issues Demand order based on Total Turnover: Madras HC directs to Issue Fresh Assessment Order [Read Order]
A Single Bench of the Madras High Court has remanded a Goods and Services Tax ( GST ) Assessment and Demand Order, issued based on all India turnover instead of State-wise turnover. Pursuant to an...
![State GST Authority issues Demand order based on Total Turnover: Madras HC directs to Issue Fresh Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/State-GST-Authority-Demand-Total-Turnover-Madras-HC-Issue-Fresh-Assessment-Order-taxscan.jpg "State GST Authority issues Demand order based on Total Turnover: Madras HC directs to Issue Fresh Assessment Order [Read Order]")
Income Tax Dept must mandatorily follow Digital Evidence Investigation Manual by CBDT while conducting searches and seizing electronic evidence: Madras HC [Read Order]
A Single Bench of the Madras High Court ruled that Income Tax Department should mandatorily follow Digital Evidence Investigation Manual by the Central Board of Direct Taxes ( CBDT ) while conducting...
![Income Tax Dept must mandatorily follow Digital Evidence Investigation Manual by CBDT while conducting searches and seizing electronic evidence: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-CBDT-Income-Tax-Income-Tax-Department-taxscan.jpg "Income Tax Dept must mandatorily follow Digital Evidence Investigation Manual by CBDT while conducting searches and seizing electronic evidence: Madras HC [Read Order]")
Tax Effect less than prescribed monetary limit, Customs Dept withdraws appeal before Madras HC [Read Order]
In a recent development at the Madras High Court, the Commissioner of Customs, Chennai II Commissionerate, withdrew appeals filed against various entities in a tax dispute. The appeals were...
PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]
A Single Bench of the Madras High Court has held that PayPal is a valid mode for receipt of foreign export proceeds under Foreign Exchange Management Act and Goods and Services Tax Act. The Goods...
![PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/PayPal-Receipt-Foreign-Export-FEMA-GST-Purposes-Madras-HC-taxscan.jpg "PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]")
15 Days' Response Time required for Property Tax Notices: Madras HC orders Immediate Reopening of Sealed Restaurant [Read Order]
The Madras High Court noted that the Section 116 A of the Tamil Nadu Urban Local Bodies Act, 1998 mandates that 15 days' time should be provided to the property tax assessee to respond to the...
Duty is cast on Assessing Authority to apply its mind to objections: Madras HC quashes classification of Harpic and Lizol under 28% GST slab rate [Read Order]
The Madras High Court quashed classification of Harpic and Lizol under 28% GST Slab Rate and held that duty is cast on Assessing Authority to apply its mind to objections. The writ petition was...
![Duty is cast on Assessing Authority to apply its mind to objections: Madras HC quashes classification of Harpic and Lizol under 28% GST slab rate [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-GST-GST-Slab-Rate-GST-Rate-Assessing-Authority-taxscan.jpg "Duty is cast on Assessing Authority to apply its mind to objections: Madras HC quashes classification of Harpic and Lizol under 28% GST slab rate [Read Order]")
HSN classification of Electrical lighting: Madras HC directs Assessee to Reply to GST DRC-01[Read Order]
In a significant case the Madras High court disposed of writ petition by directing to reply to GST DRC-01Â with respect to the HSN classification of electrical lighting. The above writ petitions are...
![HSN classification of Electrical lighting: Madras HC directs Assessee to Reply to GST DRC-01[Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-GST-HSN-HSN-classification-taxscan.jpg "HSN classification of Electrical lighting: Madras HC directs Assessee to Reply to GST DRC-01[Read Order]")