CASE LAW

Authority

One liner

2025(04)LCX0424

Patna High Court

Sri Sai Food Grain and Iron Stors

 A seizure tainted by procedural illegality and document tampering cannot sustain a tax demand.
2025(02)LCX0437

Madras High Court

Tvl M Thangaraj

The Madurai Bench of the Madras High Court set aside the assessment orders issued under Section 74(9) of the TNGST Act, 2017, against a deceased person, directing the authorities to initiate proceedings against the legal heirs instead.