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Section 74 Demand Quashed on Proof of Voluntary Tax Deposit in Next Quarter: Himachal Pradesh High Court Directs Reconsideration Under Section 73 in M/s Anjani Plastics and Moulders vs State of Himachal Pradesh (CWP No.16233 of 2025)
Facts of the CaseM/s Anjani Plastics and Moulders failed to deposit Integrated, Central and State tax totalling Rs.4,76,379/- for March 2020 due to a ministerial mistake, but deposited the shortfall in the very next quar...
No Hearing Date Fixed in Reminder Notice Violates Section 75(4): Allahabad High Court Quashes GST Order, Rectification Rejection and Time-Barred Appeal in Mechanical Spares and Services (Writ Tax No. 826 of 2025)
Facts of the CaseM/S Mechanical Spares And Services, through its proprietor Sandhya Kumari, challenged an order dated 23.08.2024 passed under Section 73 of the GST Act, 2017, along with the order dated 05.03.2025 rejecti...
Andhra Pradesh High Court Sets Aside Section 74 GST Order for Missing DIN Following Pradeep Goyal Precedent: Andhra Pradesh High Court Disposes Writ Petition in Sai Kiran Corporation vs Assistant Commissioner (ST) (WRIT PETITION NO: 20408/2025)
Facts of the CaseSai Kiran Corporation, represented by its proprietor B. Lakshmanna, was served a composite order in FORM GST DRC-07 dated 20.03.2024 by the Assistant Commissioner (ST), Regional Audit and Enforcement Off...
Allahabad High Court Quashes a Section 73 GST Demand and Its Limitation-Barred Appeal Dismissal After Finding the Show Cause Notice Fixed the Personal Hearing Date Before the Reply Deadline in M/s Descon Infrastructures Pvt. Ltd. vs State of U.P. (WRIT TAX No. 838 of 2025)
Facts of the CaseM/s Descon Infrastructures Pvt. Ltd. challenged an order dated 05.12.2023 passed under Section 73 of the U.P. GST Act, along with the subsequent appellate order dated 17.06.2025 dismissing its appeal as ...
Karnataka HC Partly Allows Challenge to Section 73 Order Over Unconsidered Letter of Undertaking for Export of Aeronautical Services in M/s Ashok Kumar Baweja vs Assistant Commissioner of Commercial Taxes (WP No. 14322 of 2025)
Facts of the CaseM/s Ashok Kumar Baweja, a 76-year-old sole proprietor, challenged an adjudication order dated 08.01.2025 passed under Section 73(9) read with Sections 6 and 50 of the CGST/KGST Act for tax periods April ...
Retrospective GST Cancellation Without Reasons Cannot Stand: Delhi High Court Sets Aside Order in Pooja Enterprises vs Sales Tax Officer Class II, AVATO Ward 72 (W.P.(C) 8276/2025)
Facts of the CaseThe petitioner, Pooja Enterprises, challenged a show-cause notice dated 02.12.2024 and the consequent order dated 20.12.2024 cancelling its GST registration retrospectively from 7 June 2024, on the groun...
Ex Parte Section 73 GST Order Set Aside for Fresh Opportunity to Contest: Karnataka High Court Remits Matter in M/S Anvi Envelop Design and Engineering LLP vs Assistant Commissioner of Commercial Tax (WP No.37306 of 2025)
Facts of the CaseM/S Anvi Envelop Design and Engineering LLP was issued a show cause notice in Form GST DRC-01 dated 20.06.2024, and, having received no reply, the Department issued a reminder dated 09.08.2024. When the ...
Interest Waiver Dispute Under Notification 31/2020 Relegated to Appeal: Karnataka High Court Directs Freshgreen Agro Exports to Approach Appellate Authority on 10% Pre-Deposit (WP No. 102368 of 2025)
Facts of the CaseM/S Freshgreen Agro Exports Private Limited, an exporter of gherkins registered under the KGST and CGST Acts, challenged an adjudication order dated 18.12.2024 passed under Section 73(9) read with Sectio...
Himachal Pradesh High Court Quashes Unreasoned Rejection of GST Appeal Filed With 277 Days' Delay for Want of Recorded Reasons: Himachal Pradesh High Court Allows Writ Petition in Anil Kumar vs Union of India (CWP No.8022 of 2025)
Facts of the CaseAnil Kumar, a registered taxpayer under the Goods and Services Tax Act, 2017 and sole owner-driver of a commercial vehicle, had his GST registration cancelled suo motu on 19.03.2024 under Section 29 read...
Rajasthan High Court Protects an Assessee From Coercive Recovery Pending Constitution of the GST Appellate Tribunal by Applying the Section 112(8) Pre-Deposit Formula Laid Down in Jagdamba Motors in World Trade Park Ltd vs Union of India (Civil Writ Petition No. 2385 of 2024)
Facts of the CaseM/s World Trade Park Ltd, a company with its registered office in Mumbai and corporate office in Jaipur, filed a writ petition before the Rajasthan High Court, Jaipur Bench, against the Union of India, t...