![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]
The Madras High Court, in its recent order reiterated the observation in the case Sahyadri Industries Ltd,where it was held that the Input Tax...
![Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085767-export-of-goods-zero-rate-sale-tnvat-act-madras-high-court-vat-vat-act-taxscan.webp "Reversal of ITC u/s 19(2)(v) TNVAT Act: Madras HC upholds Single bench’s Order Quashing Assessment, Limits Revival of Assessment Post- SC Decision [Read Order]")
![Commercial Tax Dept is Secured Creditor under IBC: Madras HC Directs Auction Purchaser to Recover Purchase Price from CD and Remit for VAT Dues [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2079014-commercial-tax-dept-secured-creditor-ibc-madras-hc-auction-taxscan.webp "Commercial Tax Dept is Secured Creditor under IBC: Madras HC Directs Auction Purchaser to Recover Purchase Price from CD and Remit for VAT Dues [Read Order]")
![Deemed Assessment u/s 22(4) TNVAT can be issued if No Returns Filed, Considered as First Assessment Order: Madras HC dismisses Petition challenging Limitation Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Commissioner-lower-authority-TNVAT-Act-HC-taxscan.jpg "Deemed Assessment u/s 22(4) TNVAT can be issued if No Returns Filed, Considered as First Assessment Order: Madras HC dismisses Petition challenging Limitation Period [Read Order]")
![CA fails to File GST Appeal on Ineligible ITC Availment Demand: Madras HC grants 30-Day to File [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CA-Fails-GST-Appeal-Ineligible-ITC-Madras-High-Court-Chartered-Accountant-HIGH-COURT-NEWS-TAXSCAN.jpg "CA fails to File GST Appeal on Ineligible ITC Availment Demand: Madras HC grants 30-Day to File [Read Order]")
S. 19(9) of TNVAT Act Would Not Get Attracts to Manufacturing/Invisible Loss: Madras HC Remands Matter to Pas Denovo Order [Read Order]
The Madras High Court observed that Section 19(9) of the Tamil Nadu Value Added Tax Act, (TNVAT Act) would not get attracted to manufacturing/invisible loss and directed to pass denovo order within...
Interest of Refund Calculated under TNVAT Act instead of TN General Sales Tax Act: Madras HC directs to Dispose Representation within 6 weeks [Read Order]
In a recent ruling, the Madras High Court has directed the Assistant Commissioner (ST) to dispose of the representation within 6 weeks in relation to matters where interest of refund is calculated...
![Interest of Refund Calculated under TNVAT Act instead of TN General Sales Tax Act: Madras HC directs to Dispose Representation within 6 weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Interest-of-Refund-TNVAT-Act-TN-General-Sales-Tax-Act-Madras-HC-Dispose-Representation-taxscan.jpg "Interest of Refund Calculated under TNVAT Act instead of TN General Sales Tax Act: Madras HC directs to Dispose Representation within 6 weeks [Read Order]")
Refund Claim to be Determined based on Documents Pertaining to Availing of ITC and Export of Products on Zero Rated Basis: Madras HC [Read Order]
The Madras High Court recently held that the refund claim to be determined based on documents pertaining to availing of the input tax credit ( ITC ) and export of products on zero rated basis. The...
Tax Evasion through Misuse of Login ID and Password: Madras HC stays Recovery Proceedings under TNGST till the Completion of Investigation [Read Order]
The Madras High Court stayed the recovery proceedings under the Tamil Nadu Goods and Service Tax (TNGST)Act, 2017 till the Completion of investigation on tax evasion through misuse of login ID and...
![Tax Evasion through Misuse of Login ID and Password: Madras HC stays Recovery Proceedings under TNGST till the Completion of Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Misuse-of-Login-ID-Tax-Evasion-Misuse-of-Login-ID-and-Password-Login-ID-and-Password-Password-Madras-High-Court-Madras-HC-stays-Recovery-Proceedings-TAXSCAN.jpg "Tax Evasion through Misuse of Login ID and Password: Madras HC stays Recovery Proceedings under TNGST till the Completion of Investigation [Read Order]")
Disallowance of ITC under TNVAT Act due to Mismatch and Purchase suppression: Madras HC directs Denovo Adjudication [Read Order]
The Madras High Court directed denovo adjudication on the disallowance of Input Tax Credit (ITC ) claimed under Tamil Nadu Value Added Tax, 2006 ( “TNVAT Act”) due to mismatch, purchase ...
![Disallowance of ITC under TNVAT Act due to Mismatch and Purchase suppression: Madras HC directs Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-ITC-TNVAT-Act-Mismatch-and-Purchase-suppression-Madras-HC-Denovo-Adjudication-taxscan.jpg "Disallowance of ITC under TNVAT Act due to Mismatch and Purchase suppression: Madras HC directs Denovo Adjudication [Read Order]")
Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HC Sets aside Assessment Order under TNVAT [Read Order]
In a significant case, the Madras High Court held that asseese cannot be punished for expecting a notice fixing date for hearing and set aside the assessment order passed under the Tamil Nadu Value...
![Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HC Sets aside Assessment Order under TNVAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessee-shall-not-be-Punished-for-not-Submitting-Documents-Hearing-Notice-from-Authorities-Madras-Highcourt-Assessment-Order-under-TNVAT-taxscan.jpg "Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HC Sets aside Assessment Order under TNVAT [Read Order]")