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Telangana High Court Directs Fresh Consideration of Condonation of Delay Application Under Section 107(4) of CGST Act on Portal-Upload Date — M/s Vista Homes vs Joint Commissioner of Central Taxes
Facts of the CaseThe petitioner, M/s Vista Homes, was aggrieved by an order-in-appeal dated 29.09.2025 dismissing its appeal against an order-in-original dated 01.07.2024 (with summary in DRC-07 dated 03.07.2024, pertain...
Uttarakhand High Court Holds Missing Delivery Challan Attracts Section 122, Not Section 129 of CGST Act Where No Tax Evasion Intent Exists — M/s Prestress Steel LLP vs Commissioner, Uttarakhand State GST
Facts of the CaseM/s Prestress Steel LLP, engaged in manufacturing PC wires and galvanized steel wire, purchased raw material from Steel Authority of India Limited (SAIL), Kolkata. The goods were transported by rail from...
J&K and Ladakh High Court Holds Cross-LoC Barter Trade Taxable as Intra-State Supply, Relegates Traders to Section 107 Appeal Against Section 74 Notices — M/s New Gee Enn & Sons vs Union of India & Ors.
Facts of the CaseA batch of 35 writ petitions was filed by traders engaged in cross-Line of Control (LoC) barter trade between the erstwhile State of Jammu and Kashmir and Pakistan-occupied Kashmir, conducted under a 200...
Telangana High Court Holds GST Exemption Under Notification 12/2017 Does Not Cover University Affiliation and Inspection Fees — Care College of Nursing vs Kaloji Narayana Rao University of Health Sciences
Facts of the CaseA batch of 36 writ petitions was filed by various nursing colleges affiliated to the Kaloji Narayana Rao University of Health Sciences (KNRUHS), Warangal, challenging demand notices raised by the Univers...
Orissa High Court Restores Time-Barred GST Appeals Under Section 107 of CGST Act Following CBIC Amnesty Notification 53/2023 — Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack
Facts of the CaseThis batch of over 245 writ petitions was filed before the Orissa High Court by a large group of taxpayers, including M/s Pravat Kumar Choudhury and numerous other individuals and firms, challenging orde...
Karnataka High Court Refuses to Interfere With Remand of Show Cause Notices to Solid Waste Contractors — Balaji Cleaning and Transport Associates vs State of Karnataka
Facts of the Case
The appellants in this batch of writ appeals were contractors engaged by the Bruhat Bengaluru Mahanagara Palike (BBMP) to provide solid waste management services. They had been issued show cause notice...
Patna High Court Upholds Constitutional Validity of Section 16(4) Denying Belated Input Tax Credit — Gobinda Construction vs Union of India
Facts of the Case
This batch of writ applications, led by the representative case of Gobinda Construction, a partnership firm from Patna, challenged the constitutional validity of Section 16(4) of the Central Goods and ...
Madurai Bench Orders Release of Goods on Payment of Reduced Penalty Over Typographical Error in E-Way Bill — Tvl.T M Steel vs The Deputy State Tax Officer
Facts of the Case
The petitioner, Tvl.T M Steel, a manufacturer of TMT steel and iron bars based in Kannur, Kerala, had received a purchase order from Mr.T.Balaji (HUF), Tuticorin, for supply of 24.990 MTS of TMT bars. ...
Karnataka High Court Quashes GST Proceedings Issued by Officers Outside Prescribed Jurisdiction — Paliath Interiors Pvt Ltd vs Commissioner of Central Tax
Facts of the CaseThe petitioner, M/s Paliath Interiors Private Limited, represented by its Director Shri Puthezath Narendran, challenged an Order-in-Original No.04/GST/2023-24 dated 21.07.2023 passed by the Commissioner ...
Karnataka High Court Quashes SCN, OIO, Order-in-Appeal and Garnishee Order Following Precedent — Nagareddy Umesh Reddy vs Commissioner (Appeals)
Facts of the CaseThe petitioner, Shri Nagareddy Umesh Reddy, a contractor represented by its proprietor Shri Umesh N. Reddy, challenged a chain of proceedings initiated against him by the service tax/central GST authorit...