Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Section 62 GST Best-Judgment Assessment Order Stands Automatically Withdrawn on Belated Filing of Returns Even Beyond 60 Days: Madras High Court (Madurai Bench) in Tvl. Bernard Karuthudaiyan vs Deputy State Tax Officer (WP(MD) No.32340 of 2025)
Facts of the CaseTvl. Bernard Karuthudaiyan, holding GSTIN 33ENJPK8623R1Z8, failed to file GST returns for November 2024, prompting a GSTR-3A notice and a best-judgment assessment order dated 20.01.2025 in Form GST ASMT-...
Sections 129 and 130 CGST Act Are Independent But Confiscation Needs Real Intent to Evade Tax, Not Mere Suspicion: Gujarat High Court's Landmark Ruling in M/S Panchhi Traders vs State of Gujarat (SCA No. 9250 of 2020)
Facts of the CaseIn a batch of over 80 connected writ petitions led by M/S Panchhi Traders, the Gujarat High Court examined the scope of Sections 129 and 130 of the CGST Act, 2017 as amended by the Finance Act, 2021 with...
Summary of Show Cause Notice Is No Substitute for the Notice Itself: Gauhati High Court Quashes a Section 73 GST Order for Skipping the Mandatory Notice in Phanidhar Borsaikia vs State of Assam and Others (WP(C)/1749/2025)
Facts of the CaseThe petitioner, Phanidhar Borsaikia of Dhemaji, Assam, challenged proceedings initiated by the Assistant Commissioner of State Tax, Dhemaji-2, comprising a summary of show cause notice dated 29.11.2024 a...
Single Composite Assessment Order for Multiple Financial Years Impermissible: Andhra Pradesh High Court Quashes DRC-07 in Lakshmi Ganesh Agro Fertilizers vs Union of India (Writ Petition No. 18280/2025)
Facts of the CaseThe petitioner, M/s Lakshmi Ganesh Agro Fertilizers Private Limited, was served a summary of order dated 30.01.2025 in Form GST DRC-07 (Reference No. ZD370125047850G) read with an underlying Order-in-Ori...
Rule 96(10) CGST Rules Omission Applies to Pending Refund Recovery Proceedings: Bombay High Court Remands Kelvion India's IGST Refund Dispute (Writ Petition No. 14854 of 2023 and Connected Matters)
Facts of the CaseKelvion India Pvt. Ltd., engaged in manufacturing and exporting heat exchangers, had imported raw materials under advance authorisation claiming exemption from basic customs duty and IGST, and separately...
Ex Parte GST Orders Set Aside on Payment of Cost, Bank Lien Vacated: Karnataka High Court Grants Fresh Opportunity to Reply in M/S Sri. Nanjundeshwara Tyre Retreaders vs Assistant Commissioner of Commercial Taxes (WP No.32554 of 2025)
Facts of the CaseM/S Sri. Nanjundeshwara Tyre Retreaders, holding GSTIN 29ABZPB586M1ZK, faced two ex parte assessment orders dated 06.04.2024 and 15.07.2024 under Section 73(9) of the CGST/KGST Act, 2017, confirming dema...
Telangana High Court Declines to Rule on a Delayed Challenge to a Digitally Signed GST Order-in-Original, Relegating the Assessee to the Statutory Appellate Authority With a Direction to Consider the Delay Sympathetically, in a Jeedimetla GST Division Order Challenge (Writ Petition No. 23307 of 2025)
Facts of the CaseThe petitioner-company, registered under GST and operating out of the Jeedimetla area of Hyderabad, Telangana, challenged an order-in-original dated 23.02.2025, relating to the tax period 2020-2021, pass...
Income-Tax Search Material Can Independently Trigger GST Show-Cause Notice, But Delhi High Court Flags Fake AI-Generated Citations in Rs 88 Crore Evasion SCN Against M/S J M Jain (W.P.(C) 16754/2025)
Facts of the CaseM/S J M Jain, through its proprietor Jeetmal Choraria, challenged a show-cause notice dated 26.06.2025 issued by the Joint Director, DGGI, Delhi Zonal Unit, alleging large-scale GST evasion of over Rs 88...
Sleeping Over Statutory Appeal Costs 20% Pre-Deposit Instead of 10%: Madras High Court Dismisses Anilkumar vs Deputy Commissioner (GST Appeal) with Enhanced Deposit Condition (W.P(MD)No.15949 of 2025)
Facts of the CaseThe petitioner, Anilkumar (GSTIN 33AJQPP4461M1ZM), challenged an assessment order dated 17.12.2024 passed by the State Tax Officer for periods 2020-21 to 2023-24, confirming a demand of Rs. 64,65,506 inc...
Sixty-Seven-Day Delay in Filing GST Appeal Condoned on Payment of an Additional Ten Percent Pre-Deposit: Madras High Court Restores Appeal in M/s. Golden Horn Containers Service vs State Tax Officer, Tuticorin III Circle (W.P.(MD) No. 291 of 2026)
Facts of the CaseThe petitioner, M/s. Golden Horn Containers Service, Thoothukudi, challenged an assessment order dated 11.02.2025 and the consequential FORM GST DRC-07, along with a subsequent order dated 15.12.2025 in ...