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Registration Cancellation Revocable on Filing Pending Returns: Uttarakhand High Court Allows Saneshiya Ram vs Commissioner, State GST Commissionerate (Writ Petition (M/B) No. 382 of 2025)
Facts of the CaseThe petitioner, Saneshiya Ram, had his GST registration cancelled by the Assistant Commissioner, State Goods and Services Tax Commissionerate, for failure to furnish returns for the prescribed period. He...
Personal Hearing Fixed on Same Date as SCN Reply Violates Natural Justice: Allahabad High Court Quashes Section 73 GST Order in M/S Mathura Prasad Mukesh Kumar (Writ Tax No. 1117 of 2025)
Facts of the CaseM/S Mathura Prasad Mukesh Kumar, through its proprietor Sri Atul Kumar Gupta, challenged an order dated 23.08.2024 passed under Section 73 of the GST Act, 2017, imposing tax, interest and penalty of Rs.4...
Demand Exceeding Show Cause Notice Quashed: Allahabad High Court Applies Section 75(7) Bar to Strike Down Excess Penalty and Interest Demand in M/s Shri Radhe Contractor vs Union of India (Writ Tax No.4955 of 2025)
Facts of the CaseM/s Shri Radhe Contractor was issued a show cause notice dated 26.11.2023 under Section 74 of the CGST Act, 2017 in Form GST DRC-01, calling upon it to show cause why tax, interest and penalty of Rs.28,0...
Manual GST Appeal Filed in Time Cannot Be Blamed on Assessee: Madras High Court Sets Aside Belated-Appeal Rejection in Fabro Gaarden vs State Tax Officer (Roving Squad) (W.P(MD)No.24478 of 2025)
Facts of the CaseTvl Fabro Gaarden (GSTIN 33ADLPN3238P1Z3), Karur, had its vehicle intercepted on 04.12.2023, and paid the demanded amount under protest to secure release of the vehicle and goods. An adverse order was pa...
GST Council Circulars on Insurance Commission Warrant Remand: Bombay High Court Sets Aside Orders in Agriculture Insurance Company of India Ltd and 24 Insurers vs Union of India (Writ Petition No. 5225 of 2024)
Facts of the CaseThis batch of 25 writ petitions, led by Agriculture Insurance Company of India Ltd. vs Union of India, was filed by major general and health insurers — including Reliance General, Tata AIG, ICICI Lomba...
Mere Route Deviation Cannot Attract Section 129 Penalty: Karnataka High Court Sets Aside Detention Order and Substitutes General Penalty in M/s Hysum Steel vs Joint Commissioner of Commercial Taxes (Appeals), Mangaluru (WP No. 8775 of 2024)
Facts of the CaseThe petitioner, M/S Hysum Steel, a partnership firm at Mangaluru, purchased goods accompanied by a valid tax invoice, e-invoice and e-way bill from a Bellary supplier for transport to its premises. The d...
Fake Invoice ITC Dispute Involves Disputed Questions of Fact: Orissa High Court Declines Writ Interference, Relegates M/S Amit Metalics Company to Appellate Remedy (W.P.(C) No. 24393 of 2025)
Facts of the CaseM/s Amit Metalics Company was subjected to proceedings under Section 74 of the CGST/OGST Act, 2017 by the Joint Commissioner of State Tax, Rourkela-II Circle, alleging wrongful availment and utilisation ...
Penalty Challenge Relegated to Appellate Tribunal Without Limitation Bar Once Tax Was Already Paid in Full: Punjab and Haryana High Court Declines Writ Relief in M/s Avdesh Printers vs Union of India (CWP-19746 of 2026)
Facts of the CaseM/s Avdesh Printers challenged, before the Punjab and Haryana High Court at Chandigarh, the validity of Section 16(2)(c) of the Central GST Act, 2017 and a penalty imposed under Section 74 along with con...
Section 14 Limitation Act Exclusion Applies to Wrongly Filed GST Appeal: Madras High Court Directs Fresh Consideration in Kamatchi Plasters vs Deputy Commissioner (ST) (W.P.(MD) No. 21334 of 2025)
Facts of the CaseTvl Kamatchi Plasters, Tuticorin, holding GSTIN 33AKXPS6101P1ZF, sought a mandamus directing the first respondent to accept and number its appeal in Form APL-01 dated 10.07.2024 against an assessment ord...
Assessment Order Without DIN Number Is Non-Est: Andhra Pradesh High Court Sets Aside GST Order in Varnasol Constructions vs Deputy Assistant Commissioner of State Tax (Writ Petition No. 16796 of 2025)
Facts of the CaseThe petitioner, M/s. Varnasol Constructions, Nandyal District, was served with an assessment order dated 24.02.2025 in Form GST DRC-07 under the CGST/APGST Act, 2017, for the period 2018-19, raising a ta...