![AO Not Bound By Observations of First Appellate Authority during De Novo VAT Assessment: Madras HC Upholds Sales Tax Tribunal Decision [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058525-vat-notice-issue-notice-by-vat-dept-taxscan.webp "AO Not Bound By Observations of First Appellate Authority during De Novo VAT Assessment: Madras HC Upholds Sales Tax Tribunal Decision [Read Order]")
AO Not Bound By Observations of First Appellate Authority during De Novo VAT Assessment: Madras HC Upholds Sales Tax Tribunal Decision [Read Order]
The Madras High Court recently shed light on the independent authority exercisable by an Assessing Officer (AO) during de novo proceedings under the...
![Madras HC Orders GST Department to Expedite Review of Disputed 14.5% Interest Levy on Reseller [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madras-High-Court-GST-Department-Madras-HC-Orders-Madras-HC-Orders-GST-Department-Taxscan.jpg "Madras HC Orders GST Department to Expedite Review of Disputed 14.5% Interest Levy on Reseller [Read Order]")
Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]
The Madras High Court quashed a notice issued to discharge tax liability on filing of an additional rectification petition filed under Section 84 of Tamil Nadu Value Added Tax Act. The present...
![Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Additional-Rectification-Petition-Rectification-Petition-Tamil-Nadu-Value-Added-Tax-Act-Madras-High-Court-Quashes-Notice-Issued-to-Discharge-Tax-Liability-Madras-High-Court-Taxscan.jpg "Additional Rectification Petition Filed u/s 84 of Tamil Nadu Value Added Tax Act: Madras HC Quashes Notice Issued to Discharge Tax Liability [Read Order]")
No Opportunity given to Assessee for objecting, Penalty under the TNVAT Act not leviable: Madras HC [Read Order]
In a recent judgement, the Madras High Court (HC) held that the Penalty under the Tamil Nadu Value Added Tax Act (TNVAT Act), 2006 is not leviable when no opportunity is given to the assessee for...
![No Opportunity given to Assessee for objecting, Penalty under the TNVAT Act not leviable: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TNVAT-Act-Madras-Highcourt-taxscan.jpg "No Opportunity given to Assessee for objecting, Penalty under the TNVAT Act not leviable: Madras HC [Read Order]")
Filing of Rectification Petition after 5 years from date of Assessment Order without Filing Statutory Appeal: Madras HC confirms Auction Notice [Read Order]
A Single Bench of the Madras High Court confirmed Auction Notice on the ground that the rectification petition was filed after 5 years from date of assessment order without filing statutory appeal. ...
![Filing of Rectification Petition after 5 years from date of Assessment Order without Filing Statutory Appeal: Madras HC confirms Auction Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Rectification-Petition-Assessment-Order-Filing-Statutory-Appeal-Statutory-Appeal-Madras-High-Court-Auction-Notice-Notice-taxscan.jpg "Filing of Rectification Petition after 5 years from date of Assessment Order without Filing Statutory Appeal: Madras HC confirms Auction Notice [Read Order]")
Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]
The Madras High Court, while allowing a writ petition, held that once an assessment order is rectified, the right to file an appeal against such order cannot be denied to the dealer under the Tamil...
![Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/assessment-order-TNVAT-Act-Right-to-Appeal-Order-Madras-High-Court-Appeal-assessment-Taxscan.jpg "Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]")
GST: Cenvat Credit to be allowed on Inputs inherently lost in manufacturing process, rules Madras High Court [Read Judgment]
The Madras High Court ruled that the Cenvat credit under GST should be granted on the inputs inherently lost in the manufacturing process. The petitioners, M/s.ARS Steels & Alloy International...
![GST: Cenvat Credit to be allowed on Inputs inherently lost in manufacturing process, rules Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Cenvat-credit-manufacturing-process-Madras-High-Court-taxscan.jpeg "GST: Cenvat Credit to be allowed on Inputs inherently lost in manufacturing process, rules Madras High Court [Read Judgment]")
Madras High Court dismisses petition as No Evidence produced to prove severe Financial Losses as a reason of delay of 1282 days
The Madras High Court dismissed the petition as no evidence was produced to prove severe financial losses as a reason for delay of 1282 days. The petitioner, M/s. Kesaav ply N Laminates...
VAT applicable on ‘Works Contract’ for ‘Fitting Out’ any Movable Property into Patient’s Body for improvement of Life: Madras HC [Read Judgment]
The Madras High Court held that “works contract” includes any agreement for “fitting out” or implanting of prosthetics into the physiology or the body of the patient for the alleviation of pain or for...
![VAT applicable on ‘Works Contract’ for ‘Fitting Out’ any Movable Property into Patient’s Body for improvement of Life: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/06/MIOT-hospital.jpeg "VAT applicable on ‘Works Contract’ for ‘Fitting Out’ any Movable Property into Patient’s Body for improvement of Life: Madras HC [Read Judgment]")