banner_ad

Tax liability under Section 79 sustains where services were rendered but payment was not received


Last updated: 11 December 2025

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P.No.41761 of 2025 dated November 03, 2025] quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating authorities under Section 79 of the Tamil Nadu Goods and Services Tax Act, 2017 ("the TNGST Act").

Citation :
W.P.No.41761 of 2025 dated November 03, 2025

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
1 YEAR PLAN
2,999
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

CCI Pro

Bimal Jain
Published in GST
Views : 34
downloaded 118 times

Comments




CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
10 May 2026
Finance specialist

Right way solution

Ajmer

CA

View Details
Company
ARTICLESHIP 31 May 2026
CHARTERED ACCOUNTANT ARTICLE ASSISTANT

KPRS And Associates

New Delhi

CA Inter

View Details
Company
11 May 2026
Post office

Post office

Anakapalle

Others

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details