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The Hon’ble Madras High Court in Larsen and Toubro Ltd. held that any pre deposit made under the VAT regime by debiting ITC must be refunded in cash after the implementation of GST.
The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. held that there is no statutory bar under the GST enactments for issuance of multiple SCNs under Section 73 for the same tax period if they address different discrepancies..
The Hon’ble Madras High Court in the case of M/s. Tamilnadu Transmission Corporation Ltd. held that the pre‑consultation process mandated by CBIC Master Circulars dated March 10, 2017 and November 19, 2020 is mandatory in all cases including…
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Union of India V/s Flemingo Duty Free Shop Pvt. Ltd. , decided on 29-4-2025
The Hon’ble Madras High Court (Madurai Bench) in the case of Tvl. Enfive Systems Private Limited, v. The Commissioner of Commercial Taxes & Anr. held that while uploading notices on GST portal constitutes sufficient service.
The Hon’ble Madras High Court in the case of M/s. K.N. Raj Constructions held that considering the huge difference between bank receipts / GST-reported turnover of Rs. 27.89 crores and the turnover declared in the Income Tax portal of Rs. 166.93 crores, the assessee’s records require forensic examination by the GST Audit Wing …
The Madras High Court (Madurai Bench) answered this in the Periyasamy Karthikeyan case (Order dated 06.01.2026).
The Hon’ble Madras High Court in the case of MRF Ltd. v. Additional Director DGGI & Anr. held that where the Petitioner voluntarily disclosed short payment on Tyres Tubes and Flaps (TTF) supply treating it as composite supply at 28% rate vide communication dated January 7, 2019 and paid entire tax with interest on February 21, 2019 before DGGI investigation, no fraud, wilful misstatement or suppression exists..
The Hon’ble Madras High Court in the case of M/s Light Roofing Limited held that purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959, does not arise on the purchaser merely because the vendor did not pay the tax, when the transaction is otherwise one in which tax is actually payable by the vendor under the Act.
The Hon’ble Madras High Court in the case of Amman Try Trading Company Private Limited held that the GST demand levied on corporate guarantee furnished without consideration was liable to be quashed due to Revenue’s failure to consider the Petitioner’s submissions based on CBIC’s Circulars