![Supreme Court hears plea challenging the validity of second proviso to Section 58(1) TNVAT Act, 2006 [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Supreme-Court-plea-challenging-second-proviso-TNVAT-Act-Taxscan.jpeg "Supreme Court hears plea challenging the validity of second proviso to Section 58(1) TNVAT Act, 2006 [Read Order]")
Supreme Court hears plea challenging the validity of second proviso to Section 58(1) TNVAT Act, 2006 [Read Order]
The Supreme Court presided over the plea challenging the validity of the second proviso to Section 58(1) TNVAT Act, 2006. The appellant, M/s...
![AO failed to cross-examine Customs Broker as well as bank officials despite requested by assessee: Madras HC orders de novo proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Madras-High-Court-Technical-Customs-Broker-de-novo-proceedings-Taxscan.jpg "AO failed to cross-examine Customs Broker as well as bank officials despite requested by assessee: Madras HC orders de novo proceedings [Read Order]")
![Excess ITC has to be Refunded back to Dealer, can’t be carried Forward for Adjustment of Future Tax Liability: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/05/WhatsApp-Image-2020-05-28-at-12.36.09-PM.jpeg "Excess ITC has to be Refunded back to Dealer, can’t be carried Forward for Adjustment of Future Tax Liability: Madras HC [Read Judgment]")
![Madras HC quashes demand of Tax from Motor Car Dealers on Trade Discount [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/Motor-Car-Dealers-Tax-Trade-Discount-Madras-High-Court-Taxscan.jpg "Madras HC quashes demand of Tax from Motor Car Dealers on Trade Discount [Read Judgment]")
![Assessment Orders issued without Notice u/s 84 of TNVAT Act deemed Unsustainable: Madras HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-Assessment-Orders-TNVAT-Act-Tamil-Nadu-Value-Added-Tax-taxscan.jpg "Assessment Orders issued without Notice u/s 84 of TNVAT Act deemed Unsustainable: Madras HC directs Re-adjudication [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]")
![Tamil Nadu Tax Dept to accept Audit Report Manually [Read Letter]](https://www.taxscan.in/wp-content/uploads/2018/01/Audit-Report-VAT-Taxscan.jpg "Tamil Nadu Tax Dept to accept Audit Report Manually [Read Letter]")
![Sec 19(5)(c) of the TN VAT Act not Discriminatory: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Supreme-Court-of-India-Tax-Scan-1.jpg "Sec 19(5)(c) of the TN VAT Act not Discriminatory: Supreme Court [Read Judgment]")
S. 19(11) of TNVAT Act imposing Time limit to Claim Input Tax Credit is not Ultra Vires: SC [Read Judgment]
A two-judge bench of the Supreme Court has held that the statutory scheme delineated by Section 19(11) of the Tamil Nadu Value Added Tax Act can neither be said to be arbitrary or can be said to...
![S. 19(11) of TNVAT Act imposing Time limit to Claim Input Tax Credit is not Ultra Vires: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Input-Tax-Credit-Supreme-Court-Taxscan.jpg "S. 19(11) of TNVAT Act imposing Time limit to Claim Input Tax Credit is not Ultra Vires: SC [Read Judgment]")
Imposing Tax on Un-Communicated Proposals amount to Natural Justice Violation: Madras HC [Read Judgment]
The Madras High Court recently ruled that imposing a tax on proposals that are uncommunicated to the Assessee shall amount to the violation of the principles of natural justice. The Assessee, D.S....
![Imposing Tax on Un-Communicated Proposals amount to Natural Justice Violation: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Tax-Recovery-Officer-Madras-High-Court-Taxscan.jpg "Imposing Tax on Un-Communicated Proposals amount to Natural Justice Violation: Madras HC [Read Judgment]")
Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]
The Madras High Court recently held that the case study, though can be a reason for Revision Notice, cannot be the sole basis for completing assessment for the purpose of the Tamil Nadu Value Added...
![Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]")
Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers [Read Order]
A division bench of the Madras High Court, while allowing a bunch of petitions filed by jewelers across he Tamil Nadu State, has quashed the order of the Commercial Tax department disallowing Input...
![Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Input-Tax-Credit-Taxscan.jpg "Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers [Read Order]")