Two Separate GST Assessment Orders Cannot Cover Same Discrepancies and Taxpayer: HC The Madras High Court has clarified that two separate assessment orders cannot cover the same discrepancies in respect of the same petitioner for the same assessment year. When the Madras High Court heard the case of M/s Abarna Enterprises, it held that two…
Madras HC Holds Annual Return Not Complete Without GSTR-9C; Sustains Late Fee on Delay The Madras High Court, in a recent significant ruling, has clarified that GSTR-9C is part of the annual return under the GST law. Non-filing makes the GSTR-9 incomplete; in such a case, a late fee under Section 47 applies. In the…
Extended Deadline Prevails: HC Quashes GST Orders Denying ITC Claim Over Late GSTR-3B Filing The Madras High Court set aside three GST orders, denying the ITC claim of the petitioner merely on the grounds that the GSTR-3B return was lately furnished under Section 39 of the CGST Act, after the statutory deadline. The court holds…
No MCC Bar on Film Releases: Madras HC Dismisses Plea Against ‘Dhurandhar 2’ Screening in Tamil Nadu The Madras High Court has rejected two writ petitions requesting a temporary stay on the screening of Dhurandhar 2: The Revenge in Tamil Nadu theatres, flagging that it might violate the Model Code of Conduct (rules set by…
High Court Grants Section 80P Exemption despite Belated ITR Filing The Madras High Court grants relief to Irukkandurai Primary Agriculture Cooperative Credit Society, holding that cooperative societies generally face difficulty in filing returns timely because of the belated approval of statutory audits and the absence of an adequate mechanism. The tax authorities had rejected the…
Non-Reply to SCN: HC Quashes GST Assessment Order, Allows Fresh Hearing with 10% Pre-Deposit The Madras High Court has recently delivered its judgement on a writ petition filed by Bhairavi Metal Works against the State Tax Officer, Thirukazukundram Assessment Circle, challenging an order dated December 08, 2025, passed by the GST authorities under Section 73…
Madras HC Gives Relief to Charity Trust, Sets Aside Rejection of Delayed Form 10B Filing The Madras High Court has allowed a petition filed by ISA Children’s Home Trust and set aside an order of the Income Tax Department that refused to condone a delay in filing the audit report required for tax exemption. Background…
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