Madras High Court
Madras High Court Sets Aside GST Demand For Not Considering CBIC Circulars Cited By Taxpayer
The Madras High Court has set aside a GST demand on a corporate guarantee after finding that the tax department failed to consider CBIC circulars relied upon by the taxpayer while raising the assessment.Allowing the writ petition, Justice G R Swaminathan held that an assessment order cannot survive if the tax department fails to consider the defence raised by the taxpayer. The court...
Madras High Court Upholds Trade Marks Registry Order Rejecting “Fresh Not Frozen” Mark
The Madras High Court has dismissed an appeal filed by Freshtohome Foods Private Limited, a Bangalore-based online grocery delivery platform against a 2019 order of the Trade Marks Registry rejecting its trademark application for the brand “FRESH NOT FROZEN”. Justice N Anand Venkatesh passed the order on December 18, 2025. The court held that the proposed mark was deceptively similar to...
Madras High Court Rejects Minister I Periyasamy's Plea Against ED Probe, Tells Him To Approach PMLA Adjudicating Authority First
The Madras High Court has dismissed a plea filed by Tamil Nadu Minister for Rural Development I Periyasamy and his family members challenging an ECIR registered against them by the Enforcement Directorate in connection with a money laundering case. The bench of Chief Justice Manindra Mohan Shrivastava and Justice G Arul Murugan noted that the parties had filed the plea without...
Madras High Court Weekly Round-Up: December 29, 2025 To January 04, 2026
Citations: 2025 LiveLaw (Mad) 501 To 2026 LiveLaw (Mad) 5 NOMINAL INDEX Srirangam Srimath Andavan Ashramam v. Thathadesikar Thiruvamsathar Sabha & Ors, 2025 LiveLaw (Mad) 501 Neelima v. The Additional Chief Secretary and Others, 2026 LiveLaw (Mad) 1 C. Aryama Sundaram v. The Commissioner Of Income Tax, Chennai, 2026 LiveLaw (Mad) 2 Siva.Kalaimani Ambalam v. The...
State Can't Act On Superstitions: Madras High Court On Removal Of Idols From Private House Over Alleged Unnatural Deaths In Locality
The Madras High Court recently remarked that that God or an Idol will never harm any person and the authorities cannot act on superstitions to remove idols from a person's house alleging that it has caused unnatural deaths in the locality. Justice Bharatha Chakravarthy ordered that a person can keep any idol in his own premises and worship peacefully by even inviting his friends...
Madras High Court Refuses To Halt Release Of Parasakthi Movie Over Allegations Of 'Stolen Script'
The Madras High Court, on Friday, refused to halt the release of Sivakarthikeyan starrer “Parasakthi” movie following a plea alleging that the movie's script was stolen.Justice Senthilkumar Ramamoorthy dismissed an application filed to restrain the release of the movie or continuing to permit its exhibition in theatres and OTT platforms. The court noted that the main prayer was to not...
Only Sandalwood Festival Permitted At Thiruparankundram Hills, No Animal Sacrifice: Madras High Court
The Madras High Court has reiterated that animal sacrifice would not be permitted at the Thiruparankundram hills in the Madurai District. Justice S Srimathy directed the managing trustee of the Hazrat Sulthan Sikkanthar Bhadhusha Dargha to conduct only the Urus festival (sandalwood festival) with 50 persons. The court also restrained the dargah from carrying animal meet, cooking...
If No Permission Needed To Erect Stone Pillar For Stan Swamy, No Permission Required For Erecting War Memorial Stupa: Madras High Court
The Madras High Court recently remarked that if no permission was necessary to erect a stone pillar for honouring Stan Swamy in patta land, no such permission was necessary for erecting a war memorial also.Justice GR Swaminathan thus allowed the construction of a stupa for honouring the Natham Kanawai War.The judge recalled that in a recent order, the High Court had allowed construction of...
Madras High Court Asks DGCA If It'll Extend Exemption From Fatigue Management Norm Granted To Indigo
The Madras High Court has asked the Director General of Civil Aviation if it would extend the exemption granted to Interglobe Aviation Limited, operators of Indigo Airlines for complying with the fatigue norms.Justice V Lakshminarayan asked the DGCA to file a counter in a plea filed by a Chennai resident challenging the exemption arguing that it is illegal, void, and without keeping in mind...
Preventive Detention Laws Are Draconian, Can't Be Used To Settle Political Scores Or Silence Dissent: Madras High Court
The Madras High Court recently remarked that preventive detention laws were draconian and the state could not use it to settle political scores or silence the dissenting voice. The bench of Justice SM Subramaniam and Justice P Dhanabal held that the authorities should exercise the detention power sparingly and with extreme caution. The bench added that the courts should take...
Income Tax Act | Long Term Capital Gains Exemption Available Even If Residential House Was Demolished Before Sale: Madras High Court
The Madras High Court held that the Long-Term Capital Gains exemption under Section 54 of the Income Tax Act cannot be denied merely because the residential house was demolished before its sale. The bench stated that since the sale took place later and the assessee reinvested the capital gains in another house within the prescribed time, the exemption is allowable. Section 54 of...
Special Honours At Temple Cannot Be Claimed As Absolute Right, First Honour Always To Deity: Madras High Court
The Madras High Court recently held that special honours in a temple cannot be claimed as an absolute right and that the first honour in the temple was always to the deity. The court thus dismissed the plea of an ashramam that sought first special honour for its head at the Sri Devaraja Swamy Temple in Kanchipuram. The bench of Justice SM Subramaniam and Justice C Kumarappan noted...