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
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Glo Shipping Logistics Pvt. Ltd. V/s State Tax Officer, decided on 26-3-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Principal Chief Commissioner of GST and Central Excise V/s Deepa Traders, decided on 1-4-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)
The author would like share his inference drawn on Case: Neeyamo Enterprise Solutions Pvt. Ltd. vs. CTO (Madurai), Madras High Court (Madurai Bench) – Order dated 11.11.2025 (W.P.(MD) Nos. 30453 to 30458 of 2024). This represents Section 74 of CGST Act dealing with non-payment/ short payment due to fraud, willful misstatement, suppression.
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Carbolase Technologies V/s Assistant Commissioner of Customs, Tuticorin, decided on 21-2-2025
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Avian International V/s Assistant Commissioner of Customs, Tuticorin
The Hon’ble Madras High Court in Sudhan VFX quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating authorities under Section 79 of the TNGST Act.
