Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority
The Madras High Court ruled that the question of whether transactions constitute works contracts or sales cannot be undertaken in writ jurisdiction...
![Relief to Philips India: Madras HC directs to redo Assessment as per Section 18 of TNVAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Philips-India-Madras-Highcourt-redo-Assessment-TNVAT-Act-taxscan.jpg "Relief to Philips India: Madras HC directs to redo Assessment as per Section 18 of TNVAT Act [Read Order]")
![Cancellation of GST Registration Certificate by Mistake of Accountant: Madras HC Condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cancellation-of-GST-Registration-GST-Registration-GST-GST-Registration-Certificate-Accountant-Madras-High-Court-Condones-Delay-Taxscan.jpg "Cancellation of GST Registration Certificate by Mistake of Accountant: Madras HC Condones Delay [Read Order]")
![Reassessment Made After 4 years is not valid: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Reassessment-Madras-High-Court-Taxscan.jpg "Reassessment Made After 4 years is not valid: Madras High Court [Read Order]")
No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on there being no document to prove that assessee is merely a Power of Attorney (POA) holder, upheld...
![No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Document-POA-Holder-ITAT-Addition-of-Capital-Gain-Capital-Gain-taxscan.jpg "No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]")
Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]
While considering a batch of appeals, the Madras High Court comprising of Justice S Vaidyanathan and Justice Mohammed Shaffiq has held that the export of goods is not a condition precedent to qualify...
![Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Export-of-goods-Zero-Rate-Sale-TNVAT-Act-Madras-High-Court-VAT-VAT-act-Taxscan.jpg "Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]")
Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]
The Madras High Court allowed to upload rectified Form GSTR 1 and noted that the rectification of inadvertent errors enables proper reporting of turnover. The petitioner, Deepa Traders, is a...
![Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Rectification-of-Inadvertent-Errors-Inadvertent-Errors-Madras-High-Court-Form-GSTR-1-GSTR-1-Proper-Reporting-of-Turnover-taxscan.jpg "Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]")
No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]
In a recent judgment the Madras High Court observed that there is no Criminal Liability of Guarantor for failure to pay Arrears of Value Added Tax(VAT) and Goods and Service Tax (GST) as in...
![No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-Criminal-Liability-Pay-Arrears-VAT-GST-Madras-HC-TAXSCAN.jpg "No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]")
![Madras HC quashes Assessment Order on Non-Issuance of Pre-Assessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Madras-Highcourt-assessment-order-non-issuance-of-pre-assessment-notice-assessment-order-on-non-issuance-of-pre-assessment-notice-pre-assessment-notice-taxscan.jpg "Madras HC quashes Assessment Order on Non-Issuance of Pre-Assessment Notice [Read Order]")
Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]
The Madras High Court quashed assessment order for violation to take due process where Authority proposes to take adverse view in the matter of Reversal of Input Tax Credit (ITC). The petitioner,...
![Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reversal-of-ITC-ITC-Madras-High-Court-Assessment-Order-Violation-Authority-Adverse-View-Input-Tax-Credit-Taxscan.jpg "Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]")
![Non-Compliance of Statutory GST Requirements: Madras HC upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-Compliance-of-Statutory-GST-Requirements-Non-Compliance-Statutory-GST-Requirements-GST-GST-Requirements-Madras-High-Court-Penalty-Taxscan.jpg "Non-Compliance of Statutory GST Requirements: Madras HC upholds Penalty [Read Order]")