Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Madras-High-Court-Madras-HC-GST-Authority-GST-CGST-Central-GST-Authority-Taxscan.jpg "Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]")
Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]
The Madras High Court quashed an assessment order as the defects not cured due to availability of records in custody of the Central GST Authority. ...
![IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/IGST-Refund-Madras-High-Court-GST-TAXSCAN.png "IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]")
![Non-Consideration of Employer-Employee Relation as per CBIC Circular: Madras HC quashes GST Demand on Directors Incentives [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Employer-Employee-Relation-CBIC-Circular-Madras-HC-GST-Demand-Directors-Incentives-taxscan.jpg "Non-Consideration of Employer-Employee Relation as per CBIC Circular: Madras HC quashes GST Demand on Directors Incentives [Read Order]")
![Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-high-court-madras-hc-Repayment-of-loan-and-cash-transaction-cash-transaction-Repayment-of-loan-taxscan-1.jpg "Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]")
![No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-court-Income-Tax-Act-Compounding-of-Offence-Application-Madras-High-Court-Ruling-Legal-News-on-Income-Tax-Offences-Madras-HC-Compounding-Offence-Case-TAXSCAN.jpg "No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]")
Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption u/s 12(4)(b) of CGST Act: Madras HC [Read Order]
A Single Bench of the Madras High Court has recently held that gift vouchers and gift cards are actionable claims and Goods and Services Tax ( GST ) is applicable on the date of redemption under...
![Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption u/s 12(4)(b) of CGST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-CGST-Act-Date-of-Redemption-Gift-Vouchers-and-Cards-GST-gift-vouchers-redemption-Madras-High-Court-taxscan.jpg "Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption u/s 12(4)(b) of CGST Act: Madras HC [Read Order]")
Ignorance of CA Certificate for Trade Payables for Tamil Nadu State: Madras HC quashes GST SCN on Entire ITC Balance for Reversal [Read Order]
The Madras High Court Single Bench of Justice Senthilkumar Ramamoorthy recently quashed the Goods and Services Tax ( GST ) Show Cause Notice ( SCN ) on the entire Input Tax Credit ( ITC ) balance for...
![Ignorance of CA Certificate for Trade Payables for Tamil Nadu State: Madras HC quashes GST SCN on Entire ITC Balance for Reversal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/madras-high-court-madras-hc-CA-Certificate-GST-Show-Cause-Notice-on-ITC-balance-Madras-HC-ruling-on-GST-SCN-taxscan.jpg "Ignorance of CA Certificate for Trade Payables for Tamil Nadu State: Madras HC quashes GST SCN on Entire ITC Balance for Reversal [Read Order]")
Madras HC Rejects Indian Startups' appeals on Google's App Billing; Directs no delisting of applications for 3 weeks
The Madras High Court dismissed appeals lodged by Indian startups challenging Google's app billing policy marks a significant development in the ongoing legal saga. Despite the dismissal, the court...
Writ Petition not maintainable when proceedings dependent upon Adequacy of evidence in support of actual purchase and delivery of goods: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that the writ petition is not maintainable when proceedings dependent upon adequacy of evidence in support of actual purchase and delivery of...
![Addition of unexplained Investment in stock valuation difference: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-chennai-Investment-in-Stock-Stock-Valuation-Difference-ITAT-ruling-on-Stock-Valuation-Difference-Unexplained-Investment-in-Stock-Valuation-taxscan.jpg "Addition of unexplained Investment in stock valuation difference: ITAT deletes addition [Read Order]")
Addition of Rs. 23 Crores Without any Evidence: Madras HC quashes Addition of Income u/s 68 of Income Tax Act [Read Order]
The Madras High Court quashed the addition of Rs. 23 Crores under section 68 of the Income Tax Act, 1961 as it was added without any evidence. The Court remanded the matter for reconsideration by the...
![Addition of Rs. 23 Crores Without any Evidence: Madras HC quashes Addition of Income u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Act-Madras-High-Court-appellate-authority-Income-TAXSCAN.jpg "Addition of Rs. 23 Crores Without any Evidence: Madras HC quashes Addition of Income u/s 68 of Income Tax Act [Read Order]")
Delay occurred by Income Tax Dept to Refund Tax even After Assessee Requested to Enable SWIFT code and IBAN: Madras HC directs to Refund Within 2 Months [Read Order]
The Madras High Court directed to allow the refund within Two Months. The Income tax department delayed refunding tax even after the assessee requested to enable the SWIFT code and IBAN. Coda...
![Delay occurred by Income Tax Dept to Refund Tax even After Assessee Requested to Enable SWIFT code and IBAN: Madras HC directs to Refund Within 2 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Madras-High-Court-Tax-refund-TAXSCAN.jpg "Delay occurred by Income Tax Dept to Refund Tax even After Assessee Requested to Enable SWIFT code and IBAN: Madras HC directs to Refund Within 2 Months [Read Order]")