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Overlapping Central and State GST Jurisdiction Over Same Taxpayer Leads to Remand: Madras High Court Sets Aside Section 74 Order Against A. Johnson (W.P.(MD) No. 16747 of 2025)
Facts of the CaseA. Johnson challenged Order-in-Original No.36/AC/GST/2024 dated 28.06.2024, issued by the Assistant Commissioner of CGST & Central Excise, Tirunelveli Division, confirming a demand of Rs.1,51,374/- i...
Gauhati High Court Allows Restoration of GST Registration Cancelled for Non-Filing of Returns Even After the 270-Day Revocation Window Expired, in Ratan Kumar Halder vs State of Assam (WP(C)/7019/2025)
Facts of the CaseThe petitioner, Ratan Kumar Halder, proprietor of M/S R.K. Trading Co. (GSTIN 18ABIPH0322D1ZA), was issued a show-cause notice dated 30.06.2021 for non-filing of GST returns for a continuous period of si...
Uttarakhand High Court Again Applies Its Mohanty-Style Formula to Restore Cancelled GST Registration in M/s R.S. Construction vs Commissioner State GST (Writ Petition (M/B) No. 492 of 2025)
Facts of the CaseThe petitioner, M/s R.S. Construction, had its GST registration cancelled and approached the Uttarakhand High Court seeking relief identical to that granted in the Court's own earlier order in Writ Petit...
Unsigned Section 73 GST Notices Set Aside Again: Telangana High Court Disposes of Second Batch of Writ Petitions Led by Sri Thirumala Industries (W.P. No. 16805 of 2025 and Connected Matters)
Facts of the CaseEight connected writ petitions, led by M/s. Sri Thirumala Industries, challenged show-cause notices and assessment orders (Forms GST DRC-01/DRC-07) issued under Section 73 of the CGST/TGST Act, 2017 for ...
ITC Denial Set Aside After Supplier Deposits Tax With Interest: Himachal Pradesh High Court Directs Re-Adjudication of Section 74 Demand and Recipient's Credit Claim in M/s Shivalik Containers Pvt. Ltd. vs Assistant Commissioner (CWP No.20174 of 2025)
Facts of the CaseM/s Shivalik Containers Pvt. Ltd. challenged a show cause notice and order dated 04.01.2023 issued under Section 74 of the CGST Act, 2017, raising a demand of Rs.16,72,140/- for non-payment of tax by its...
Government Bodies Must Absorb Differential VAT-to-GST Tax on Works Contracts: Karnataka High Court Allows Rs 86 Lakh Reimbursement Batch in Prabhakar Kulkarni vs Bagalkot Town Development Authority (WP No. 109381 of 2025)
Facts of the CaseThe petitioner, Shri Prabhakar S/o Rajendra Rao Kulkarni, a Class-I contractor from Bagalkot, filed eight connected writ petitions (WP Nos. 109381, 109370, 109372, 109382, 109386, 109390, 109392 and 1094...
Personal Hearing Cannot Be Reduced to Eyewash: Allahabad High Court Quashes Section 74 Order in M/S Bhutpurva Sainik Security Services vs State of U.P. (Writ Tax No. 1285 of 2025)
Facts of the CaseThe petitioner, M/S Bhutpurva Sainik Security Services Private Limited (GSTIN 09AACCB4751G1ZR), challenged an order dated 01.04.2024 passed under Section 74 of the U.P. GST Act, 2017, and the subsequent ...
GST Assessment Order Set Aside for Missing Mandatory Rule 142(1A) Pre-Notice: Andhra Pradesh High Court Follows New Morning Star Travels Precedent, Remands for Fresh Assessment in Manjeera Solar Systems vs Deputy Assistant Commissioner (ST) (WP No.29640/2025)
Facts of the CaseM/s. Manjeera Solar Systems, a proprietorship in Nellore, challenged an assessment order dated 02.07.2025, passed for the tax period 2019-20 under the CGST/SGST Act, 2017, and the consequential unsigned ...
Madras High Court Quashes an Ex-Parte GST Assessment Order Served Only Through the Online Portal, Conditional on the Assessee Depositing 25 Percent of the Disputed Tax and Filing a Fresh Reply, in C.Balasubramanian vs The State Tax Officer, Tirunelveli (W.P.(MD) No. 32572 of 2025)
Facts of the CaseC. Balasubramanian, a contractor, challenged an ex-parte order passed by the State Tax Officer (Tirunelveli Junction Assessment Circle) for GSTIN 33BENPR5973K1ZQ relating to tax period 2018-2019 (Order d...
Town Panchayat Directed to Consider 6% Differential GST Reimbursement for Rate Hike Mid-Contract: Madras High Court Rules in Continental Construction Company vs Director of Town Panchayats (W.P(MD)No.20633 of 2025)
Facts of the CaseContinental Construction Company, Erode, was awarded a works contract by the Uppidamangalam Town Panchayat, Karur District, on 24.12.2021 for construction of weekly sandy stalls, shops and cattle sheds, ...