Judges
Madras High Court

Justice G.Jayachandran

Madras High Court · 2024–2026
31 judgments in the LexStreak library · 31 with headnotes
WA.824/202610 Aug 2026
THE STATE OF TAMIL NADU v. THE SUGUNA VILASA SABHA
The Madras High Court held that the proviso to Rule 24-A of the Tamil Nadu Liquor (License and Permit) Rules, 1981 is a qualifying proviso and not a standalone provision, so surrender of…
Writ / Public Law
2026:MHC:328710 Aug 2026
THE COMMISSIONER OF CUSTOMS v. MSC AGENCY INDIA P. LTD
The Madras High Court held that penalty under Section 116 of the Customs Act, 1962 is leviable on a steamer agent who lodges the Import General Manifest and fails to account for the…
Taxation
CMA No. 507 of 200927 Jul 2026
The Commissioner of Central Excise v. M/s.Computer Graphics Limited
The Madras High Court allowed the Revenue's appeal, holding that the assessee having confined its challenge before the Tribunal to revenue neutrality, the findings on manufacture and…
Taxation
WA No. 192 of 202624 Jul 2026
V.Krishnamurthy v. The State of Tamil Nadu
A Schedule that fixes lifetime tax by the cost and age of the vehicle is sufficient statutory guidance, and the requirement of prescription by Rules in one sub-section cannot be read into…
Taxation
WA.384/202024 Jul 2026
M/S. P.I. POLYMERS v. THE COMMERCIAL TAX OFFICER
The Madras High Court held that a registered dealer is not entitled to input tax credit under Section 19 of the Tamil Nadu Value Added Tax Act, 2006 on the tax paid to purchase a Duty…
Taxation
W.A.Nos.384 & 387 of 202024 Jul 2026
M/s. P.I. Polymers v. Commercial Tax Officer, Pattaravakkam Assessment Circle
The Madras High Court held that Duty Entitlement Passbook (DEPB) licences, though 'goods' under Section 2(21) of the TNVAT Act, are not goods specified in the First Schedule, so input tax…
Taxation
TC.18/202606 Jul 2026
Vista Garments v. The State of Tamil Nadu
The Madras High Court dismissed a tax case revision and restored an equal addition and penalty on a hosiery manufacturer, holding that the trading account method of stock verification may…
Taxation
CMA.3384/201125 Jun 2026
M/S TATA REFRACTORIES LTD v. The Commissioner of Central Excise
The Madras High Court held that a manufacturer may claim CENVAT input credit on furnace oil used to make a nil-rated intermediary product that is stock-transferred to its own other unit and…
Taxation
WP.14073/200402 Jun 2026
K.ABATHSAGAYAM v. SECRETARY TO GOVERNMENT
Dismissing a writ petition against a land ceiling determination, the Madras High Court held that a transfer reducing the extent of surplus land is void under section 22 of the Tamil Nadu…
Property / Land
CMA.1224/201029 Apr 2026
THE COMMISSIONER OF CUSTOMS v. M/S.APP ENTERPRISES
Appeals by the Customs Department against a Tribunal order setting aside duty and penalties on an importer who had imported betel nuts duty-free for jobbing. Holding that the post-import…
Taxation
TCA.651/201628 Apr 2026
M/s.Cognizant Technology Solutions India Private Limited v. THE INCOME TAX OFFICER (TDS) /
The Madras High Court allowed tax case appeals, holding that Explanations 4 to 6 to Section 9(1)(vi) of the Income Tax Act, inserted by the Finance Act, 2012, expand rather than clarify the…
Taxation
TC.597/200828 Apr 2026
COGNIZANT TECHNOLOGY v. THE ASST. COMMR. OF INCOME TAX
Tax case by a software exporter whose Section 10B exemption was reduced on the footing that remittances for hiring international private leased circuits were royalty. Following the Supreme…
Taxation
TCA.459/200909 Apr 2026
THE COMMISSIONER OF INCOME TAX v. SUPER SPINNING MILLS LTD
The Madras High Court disposed of the Revenue's tax case appeals by remanding them, holding that the Tribunal had allowed the assessee's claim for replacement of machinery as revenue…
Taxation
TC.955/200809 Apr 2026
THE COMMISSIONER OF INCOME v. M/s Martin Lottery Agencies Ltd
Revenue's tax case against the deletion of a demand under Section 194G, where the assessee bought lottery tickets in bulk from State Governments at a discount and sold them outright to…
Taxation
TCA.373/200907 Apr 2026
KERALA ROADWAYS (P) LTD v. THE DY. COMMISSIONER OF INCOME
Deciding three tax case appeals arising out of a block assessment, the Madras High Court held that the Commissioner's revisional power under section 263 of the Income Tax Act, 1961 extends…
Taxation
TCA.193/201206 Apr 2026
MRF LTD v. The Deputy Commissioner of Income Tax
The Madras High Court held that medical reimbursement upto Rs.15,000 per annum, which proviso (v) to Section 17(2) of the Income Tax Act excludes from the definition of 'perquisite', is not…
Taxation
TCA.636/201630 Mar 2026
M/S.PVP CORPORATE PARKS v. THE DEPUTY COMMISSIONER OF
Tax case appeal by an assessee engaged in leasing and renting of buildings, which credited the capital profit on the sale of two of its properties directly to Reserves and Surplus instead…
TaxationCompany Law
WP(MD).27453/202510 Feb 2026
BHARATHIDASAN UNIVERSITY v. The Joint Commissioner of GST (ST-Intelligence)
Answering a reference occasioned by a cleavage of opinion between two learned Single Judges, a Division Bench of the Madras High Court held that affiliation fees collected from affiliated…
Taxation
AS.112/199312 Dec 2025
VALLIAMMAL v. SUBRAMANIAN CHETTIAR
The Madras High Court held that the absence of division by metes and bounds does not nullify a registered partition deed acted upon by the parties, that reunion is not a matter of…
Property / Land
AS.708/201028 Nov 2025
D.SINGARAVELU v. VEDAVALLI
The Madras High Court set aside a decree for partition, holding that a duly registered release deed carries a presumption of regularity, that a plea of fraud must be exemplified with…
Property / LandCivil Procedure / CPC
OSA.206/202028 Nov 2025
VASANTHI SURESH v. JAYACHITRA SAHAYA JOSEPHINE
The Madras High Court upheld an arbitral award made under a family arrangement, holding that a waiver of rights under a Will is valid where every party knew of the Will, that an unstamped…
ArbitrationProperty / Land
CMA.1212/202427 Nov 2025
ANDAL DORAIRAJ v. Rithwik Infrastructure(P) Ltd
The Madras High Court partly allowed appeals under Section 37 of the Arbitration and Conciliation Act, 1996, holding that a Section 34 Court cannot test the reasonableness of the…
Arbitration
CMA.727/202027 Nov 2025
M/S.IFFCO-TOKIO GENERAL INSURANCE CO LTD v. P.RAMASAMY
The Madras High Court held that a relative permitted to drive the insured car without remuneration is neither a paid driver nor an employee under IMT-28 or IMT-29, so his dependants cannot…
Motor Accidents
AS.376/200819 Nov 2025
M/S.SRI SARASWATHI BUS v. M.CIBIRAJ
The Madras High Court dismissed appeals against a preliminary decree for partition, holding that the transfer of a bus with its route permit creates an incorporeal right attracting lis…
Property / LandCivil Procedure / CPC
AS.185/202218 Jul 2025
SELLAMUTHU (Died) v. State of Tamil Nadu
The Madras High Court dismissed an appeal suit by occupants of Government porambokku land, holding that long possession on payment of penal tax confers no title, that an injunction claimed…
Property / LandCivil Procedure / CPC
This page lists the judgments of Justice G.Jayachandran that LexStreak holds. It is not a complete record of the judge’s work, and LexStreak publishes nothing about the judge beyond what the Court’s own record carries. All judges