Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
Tax Judgment of HC Annual Case Digest 2023 Part 7
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in...
![Madras HC upholds Proceedings u/s 276CC of the Income Tax Act due to Non-Filing of ITR even After Issuing Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-HC-Income-Tax-Act-Non-Filing-of-ITR-ITR-Notice-taxscan.jpg "Madras HC upholds Proceedings u/s 276CC of the Income Tax Act due to Non-Filing of ITR even After Issuing Notice [Read Order]")
![Confiscation of Digital Multifunction Equipment due to Non-payment of Enhanced Customs Duty: Madras HC directs to Release Goods on payment of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Confiscation-Digital-Multifunction-Equipment-Non-payment-Enhanced-Customs-Duty-Madras-HC-Goods-payment-of-Duty-TAXSCAN.jpg "Confiscation of Digital Multifunction Equipment due to Non-payment of Enhanced Customs Duty: Madras HC directs to Release Goods on payment of Duty [Read Order]")
Penalty Proceedings under Income Tax Act initiated on Wrong Assumption: Madras HC sets Aside the Proceedings [Read Order]
The Madras High Court set aside the penalty proceedings under the Income Tax Act, 1961 initiated on the wrong assumption. Anamallais Bus Transports P Ltd, the petitioner assessee-Company has...
![Penalty Proceedings under Income Tax Act initiated on Wrong Assumption: Madras HC sets Aside the Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Penalty-Proceedings-Income-Tax-Act-Wrong-Assumption-Madras-HC-taxscan.jpg "Penalty Proceedings under Income Tax Act initiated on Wrong Assumption: Madras HC sets Aside the Proceedings [Read Order]")
AO has no Jurisdiction to Impose Penalty under TNVAT Act Unless There is A Definite Finding on Wilful Non-disclosure of Taxable Turnover: Madras HC Quashes Assessment Order [Read Order]
The Madras High Court has held that the Assessing Officer(AO) has no Jurisdiction to Impose Penalty under the Tamil Nadu Value Added Tax Act, 2006 ( 'the TNVAT Act') unless there is a definite...
Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]
The Madras High Court in a recent case, allowed to file a statutory appeal even after the limitation period expired as the goods and service tax (GST) department failed to issue notice and order for...
![Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Failure-Issue-Notice-Order-for-Attachment-TNGST-Act-expiry-of-limitation-period-Madras-HC-Statutory-Appeal-TAXSCAN.jpeg "Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]")
Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]
The Madras High Court stayed the recovery proceedings taking into consideration that there was failure to appear for personal hearing on late receipt of GST Notice. The counsel for the petitioner...
![Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Personal-Hearing-GST-Notice-GST-Madras-High-Court-Madras-HC-Recovery-Proceedings-Taxscan.jpg "Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]")
Personal Hearing Mandatory u/s 75(4) of GST Act, even if otherwise opted for: Madras HC [Read Order]
The Madras High Court observed that personal hearing is mandatory under Section 75 (4) of the Goods and Services Tax (GST) Act, even if otherwise opted for. The issue to be decided was whether the...
Relief to Lenovo India: Madras HC Directs Assistant Commissioner of GST and Central Excise to issue refund of IGST within 30 days [Read Order]
In a significant case, the Madras High Court, while granting relief to Lenovo India, directed the Assistant Commissioner of GST and Central Excise to issue a refund of Integrated Goods and Service...
![Relief to Lenovo India: Madras HC Directs Assistant Commissioner of GST and Central Excise to issue refund of IGST within 30 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Lenovo-India-Madras-HC-Assistant-Commissioner-GST-Central-Excise-refund-IGST-TAXSCAN.jpg "Relief to Lenovo India: Madras HC Directs Assistant Commissioner of GST and Central Excise to issue refund of IGST within 30 days [Read Order]")
12 Months Time limit on Filing Application for Compounding Offences: Madras HC strikes down CBDT Circular [Read Order]
The Madras High Court struck down the Central Board of Direct Taxes (CBDT) circular which fixed 12 12-month time limit on filing applications for compounding offences. Jayshree, the petitioner had...
![12 Months Time limit on Filing Application for Compounding Offences: Madras HC strikes down CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Time-limit-Filing-Filing-Application-Offences-CBDT-Circular-CBDT-taxscan.jpg "12 Months Time limit on Filing Application for Compounding Offences: Madras HC strikes down CBDT Circular [Read Order]")