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Madras High Court delivers powerful ruling on purchase tax liability: “Taxing the buyer when the seller is the taxable person strikes at the root of GST fairness” — Court quashes levy under Section 7A and remands matter for fresh consideration

Court’s decision The Madras High Court set aside the assessment order imposing purchase tax under Section 7A of the Tamil Nadu Value Added Tax Act (TNVAT), holding that the authority…

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Rawlaw November 8, 2025

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Bombay High Court Quashes Provisional Attachment of Bank Accounts for Want of Demand: “No Justification for Freezing When No Tax Liability Raised” | Permits Operation of Accounts While Safeguarding ₹36 Lakh for Potential Pre-Deposit

Court’s Decision In Writ Petition (L) No. 13949 of 2025, the Bombay High Court quashed the provisional attachment order dated 24 April 2025 that had frozen multiple bank accounts of…

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Rawlaw June 18, 2025

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