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GST Notice Uploaded Under 'Additional Notices' Tab for FY 2018-19 Held Invalid Service: Allahabad High Court Quashes Section 73 Order in M/S Krishan Traders vs State of U.P. (Writ Tax No. 2765 of 2025)
Facts of the CaseM/S Krishan Traders challenged an order dated 20.04.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Auraiya, Etawah, under Section 73 of the GST Act, 2017, raising a demand against the pe...
Same-Day Reply and Hearing Denies Fair Opportunity: Allahabad High Court Quashes Section 73 GST Order Following Mahaveer Trading Company in M/S R.N. Pathak Dunni Chand vs State of U.P. (Writ Tax No. 539 of 2025)
Facts of the CaseThe petitioner, M/S R.N. Pathak Dunni Chand, challenged an order dated 30.04.2024 passed under Section 73 of the GST Act as well as the subsequent appellate order dated 12.03.2025 dismissing its appeal, ...
Wrong-Format Revocation Application No Bar: Chhattisgarh High Court Allows Fresh Filing in Form GST REG-21 with the Original Filing Date Preserved for Limitation in M/s Vandemataram Projects vs State of Chhattisgarh (WPT No.153 of 2025)
Facts of the CaseM/s. Vandemataram Projects Private Limited, a Gujarat-based construction company registered under GST at Raipur since 2017, had its registration cancelled by order dated 17.02.2025 pursuant to a show cau...
Appellate Authority Cannot Ignore Section 128A Amnesty Application While Rejecting GST Appeal: Calcutta High Court Sets Aside Both Orders in Madhab Patra vs Assistant Commissioner, CGST & CX (WPA 24840 of 2025)
Facts of the CaseThe petitioner, Madhab Patra, was issued a show-cause-cum-demand notice on 27.12.2023 alleging excess availment of ITC of Rs 2,48,92,900, against which an order-in-original dated 26.03.2024 disallowed IT...
No Coercive Steps During DGGI Investigation on Cooperation: Karnataka High Court Disposes Trillion Lead Factory Pvt Ltd vs Directorate General of GST Intelligence (WP No. 30099 of 2025)
Facts of the CaseThe petitioners, M/s Trillion Lead Factory Private Limited and its director, challenged two summons dated 19.09.2025 issued by the Directorate General of Goods and Service Tax Intelligence (DGGI), Hydera...
Assessment Order Passed Without Notice or Hearing Set Aside: Karnataka High Court Restores GST Registration in M/S Pragathi Enterprise vs Assistant Commissioner of Commercial Taxes (WP No. 2160 of 2025)
Facts of the CaseM/S Pragathi Enterprise, a Bengaluru sole proprietorship, challenged a chain of GST proceedings under Section 73 of the CGST/KGST Act, 2017 — a show-cause notice dated 21.12.2023 (Form DRC-01), the con...
Densely Factual ITC Mismatch Deserves a Hearing: Karnataka High Court Sets Aside an Ex Parte Section 73(9) GST Order on Deposit of 10 Percent Demand in M/s Oceanus Transports vs Union of India and Others (WP No. 10839 of 2026)
Facts of the CaseThe petitioner, M/s. Oceanus Transports Private Limited, Bengaluru, challenged an ex parte adjudication order dated 30.12.2025 passed under Section 73(9) of the CGST/KGST Act for assessment year 2021-22,...
Delay in Filing the Revocation Application Condoned Once Again: Orissa High Court Follows Its Own Well Settled Mohanty Enterprises Precedent to Restore Cancelled GST Registration in Kulwinder Singh Sidhu vs Commissioner, CGST (WP(C) No.33745 of 2025)
Facts of the CaseKulwinder Singh Sidhu's GST registration was cancelled by an order dated 18th October 2024, pursuant to a show cause notice dated 16th September 2024, under the State Goods and Services Tax Act, 2017. Th...
Karnataka High Court Remands a GST Refund Appeal That the First Appellate Authority Wrongly Dismissed as Not Maintainable, Finding It Was in Fact Filed Against a Detailed Section 54 Rejection Order, in ABB India Limited vs Joint Commissioner of Commercial Taxes (WP No. 17454 of 2025)
Facts of the CaseM/s ABB India Limited, holding GSTIN 29AAACA3834B1Z4, had applied for a refund of Rs. 1,93,17,280 under Section 54 towards excess payment of tax for March 2020, arising from credit notes issued to a deme...
Marginal Delay in Filing GST Appeal Condoned on 10% Pre-Deposit: Madras High Court Directs Fresh Appeal Without Reference to Limitation in Toptech Engineering Company (W.P.(MD)No.29570 of 2025)
Facts of the CaseTvl Toptech Engineering Company Private Ltd., Ariyalur, was subjected to an assessment order dated 20.02.2024 (GSTIN 33AAECT0183G1ZM) followed by a summary in Form GST DRC-07 for tax period 2019-20. The ...