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Section 130 Confiscation Cannot Be Invoked for Mere Excess Stock Found at Survey, Section 73/74 Must Apply: Allahabad High Court Quashes Orders in M/S Raghuvansh Agro Farms Ltd. (Writ Tax No. 3827 of 2025)
Facts of the CaseM/S Raghuvansh Agro Farms Ltd. faced proceedings under Section 130 read with Section 122 of the GST Act, 2017 after a survey of its business premises on 22.01.2019 allegedly revealed excess stock, withou...
Delay in Revocation Condoned on Undertaking to Clear Dues: Orissa High Court Grants Relief to Cancelled Registrant in M/s. Konark Cement & Asbestos Ltd. vs Commissioner of Sales Tax (CT and GST), Cuttack (W.P.(C) No.31044 of 2025)
Facts of the CaseThe petitioner, M/s. Konark Cement & Asbestos Ltd., had its GST registration cancelled by order dated 30th November, 2024 pursuant to a show cause notice dated 7th October, 2024 issued under the Central ...
Allahabad High Court Again Quashes Section 73 GST Demand for Notice Buried Under Additional Notices Tab, Following Ola Fleet Technologies, in Kamal Enterprises vs State of U.P. (Writ Tax No. 3733 of 2025)
Facts of the CaseM/S Kamal Enterprises challenged an order dated 07.12.2023 passed by the Deputy Commissioner, State Tax, Kushinagar Sector-1, Gorakhpur, under Section 73 of the Goods and Services Tax Act, 2017, raising ...
Registration Cancellation Quashed on Bona Fide Grounds: Karnataka High Court Restores GST Registration Subject to Filing Returns and Paying Up-to-Date Taxes Promptly in Unishire Regency Park LLP vs State of Karnataka (WP No.36383 of 2025)
Facts of the CaseUnishire Regency Park LLP, which obtained its GST registration on 01.07.2017, had it cancelled by an order dated 15.09.2022 after a show cause notice dated 11.11.2020 went unnoticed by the petitioner due...
No Personal Hearing Date Fatal to Section 73 Order: Allahabad High Court Quashes Demand in M/S Ranjan Automobiles vs State of U.P. (Writ Tax No. 749 of 2025)
Facts of the CaseThe petitioner, M/S Ranjan Automobiles (GSTIN 09AIQPR6768N1ZX), challenged a notice under Section 79 dated 14.07.2025, the underlying order dated 29.04.2025 passed under Section 73 of the GST Act, and th...
Unsigned GST Notices and Assessment Orders Set Aside: Telangana High Court Disposes of Batch of Writ Petitions Including South 6 Enterprises (W.P. No. 15541 of 2025 and Connected Matters)
Facts of the CaseTen connected writ petitions, led by M/s. South 6 Enterprises and including similarly-placed Telangana GST-registered entities, challenged show-cause notices, assessment orders (Forms GST DRC-01/DRC-07) ...
Uttarakhand High Court Holds That Filing NIL GST Returns for Two Consecutive Years Is Not a Ground for Cancellation of Registration Under Section 29(2), Following the Andhra Pradesh Ruling in Kali Shanker Enterprises, in Surya Build Creations vs Commissioner, State GST (WP (M/B) No. 179 of 2026)
Facts of the CaseM/s Surya Build Creations had its GST registration cancelled by an order dated 17.02.2025, pursuant to a show cause notice dated 29.01.2025, on the sole ground of 'filing NIL return since last two years'...
Revocation Route Reaffirmed for Cancelled Registrants: Uttarakhand High Court Permits Application to Revoke a Cancelled GST Registration Following Its Own Precedent in Shri Dev Bhoomi Construction vs Commissioner, State GST, Dehradun (Writ Petition (M/B) No. 945 of 2025)
Facts of the CaseThe petitioner, Shri Dev Bhoomi Construction, had its GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3-type authority for failure to furnish GST returns for the prescribed peri...
Inverted Duty Structure Refund Cannot Be Denied for Applications Filed Before 18.07.2022 Cut-Off: Andhra Pradesh High Court Restores Ramcharan Food Industries' ITC Refund Claim (Writ Petition No. 6798 of 2025)
Facts of the CaseM/S Ramcharan Food Industries Pvt. Limited, Kakinada, dealing in edible oils, applied on 17.07.2022 for refund of unutilised input tax credit on account of an inverted duty structure for the period Octob...
Differential GST Reimbursement Claim Rejected: Madras High Court (Madurai Bench) Holds Delay in Raising Invoices Post Rate Hike Attributable to Contractor, Not National Highways Authority, in M/s.SPK and Co. vs Additional Commissioner, CGST (WP(MD) No.35386 of 2025)
Facts of the CaseM/s.SPK and Co., a contractor executing National Highways works at Madurai, sought reimbursement of the differential GST arising when the applicable rate rose from 12% to 18% with effect from 18.07.2022....