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High Courts

High Court of Madras

Rulings of the High Court of Madras, newest first.

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Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

Decision date

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CGST S.73Remove filter
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Madras High Court12 Aug 2026
For assessee

More provisions

S. Saravanan v. Assistant Commissioner (ST)

Where petitioner filed March 2019 return on 30.10.2019 and was denied ITC due to limitation, retrospective insertion of Section 16(5) by Act 15 of 2024, along with Notification 17/2024-CT and Circular 237/31/2024, extended ITC time limit for FYs 2017-18 to 2020-21 up to 30.11.2021, rendering limitation-based disallowance unsustainable

CGST S.16
CGST S.73