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Madurai Bench Quashes Section 129 GST Penalty for Typographical Error in E-Way Bill Place of Dispatch, Applies De Minimis Principle Under Section 126 — M/s Century Apparels Pvt. Ltd. vs Deputy State Tax Officer (W.P.(MD)NO.3748 OF 2025)
Facts of the Case
M/s Century Apparels Private Ltd., a garment manufacturer with its manufacturing unit in Tirupur, moved goods from Tirupur to Tuticorin for export to Ireland on 01.09.2024. The vehicle was detained and...
Gauhati High Court Holds Summary in GST DRC-01 Cannot Substitute a Proper Show Cause Notice Under Section 73, Quashes Order for Want of Authentication and Hearing — Diganta Kumar Deka vs State of Assam (WP(C)/5937/2025)
Facts of the Case
Diganta Kumar Deka was issued a Summary of Show Cause Notice dated 27.09.2023 in Form GST DRC-01 for the tax period July 2017 to March 2018, along with an attachment determining the tax. The petitioner...
Uttarakhand High Court Permits GST Registration Revocation Application Within Two Weeks Subject to Filing Pending Returns and Depositing Dues, Applying Earlier Batch Order — Quality Communication and General Order vs Commissioner, State GST (WRIT PETITION (M/B) NO. 1039 OF 2025)
Facts of the Case
Quality Communication and General Order, a taxable person registered under the GST Act, had its registration cancelled by the competent GST authority on account of failure to furnish GST returns for th...
Andhra Pradesh High Court Upholds GST Registration Cancellation Under Section 29, Holds Personal Hearing Was in Fact Afforded Despite Unintimated Change of Business Address — DNC Infrastructure Pvt. Ltd. vs Superintendent of Central Tax (WRIT PETITION NO. 23025/2024)
Facts of the Case
DNC Infrastructure Private Limited challenged the cancellation of its GST registration by an order dated 13.09.2024, cancelling it with effect from an inspection dated 23.08.2024, on the ground that it...
Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Despite Section 75(4) Mandate — M/s Sanjay Traders (Pratap Tripathi) vs Addl. Commissioner Grade II Ayodhya (WRIT TAX No. 1210 of 2025)
Facts of the Case
M/s Sanjay Traders, through its proprietor Devendra Pratap Tripathi, challenged an order dated 25.04.2024 passed under Section 73 of the U.P. GST Act, 2017, as well as the order dated 09.10.2025 dismis...
Karnataka High Court Sets Aside Ex-Parte GST Adjudication Order on Cost, Grants Fresh Opportunity to Reply to Show Cause Notice — M/s Metropolis Fair Oaks vs Superintendent of Central Tax (WP No. 28679 of 2025)
Facts of the Case
M/s Metropolis Fair Oaks, a partnership firm, challenged an ex-parte adjudication order dated 27.06.2024 (Order-in-Original No. 02/2024-25/CED-9) passed by the Superintendent of Central Tax. Pursuant t...
Punjab and Haryana High Court Quashes Negative Blocking of Electronic Credit Ledger Beyond Available Balance Under Rule 86A, Following Shyam Sunder Strips — M/s New Vasan Electric Company vs Union of India (CWP-25833-2025)
Facts of the Case
M/s New Vasan Electric Company, registered under the CGST/PGST Act, 2017, challenged the blocking of its Electronic Credit Ledger (ECL) by the department on four dates — 06.01.2025, 18.02.2025, 24.04...
Karnataka High Court Restores GST Appeal, Holds Pre-Deposit Under Section 107(6)(b) Can Be Paid Through Electronic Credit Ledger — M/s VK Building Services Pvt. Ltd. vs Additional Commissioner of GST (WP No. 21409 of 2025)
Facts of the Case
M/s VK Building Services Private Limited's appeal against an order confirming a GST demand was rejected by the appellate authority on 11.12.2023, on the ground that the mandatory pre-deposit necessary ...
Orissa High Court Directs GST Appellant to Approach Newly Functional GSTAT Within Staggered Filing Window, Declines to Bypass Section 112(8) Pre-Deposit Mandate — M/s Ranjita Swain vs Commissioner of CT & GST (W.P.(C) No. 31381 of 2025)
Facts of the Case
M/s Ranjita Swain challenged an order dated 10th March 2021 passed by the CT & GST Officer, Barbil Circle, under Section 73 of the CGST/OGST Act, 2017 for the tax periods April 2019 to March 2020, whic...
Allahabad High Court Quashes Ex-Parte GST Registration Cancellation for Vague Show Cause Notice, Sets Aside Limitation-Barred Appeal Rejection — Joswbs Private Limited vs State of U.P. (WRIT TAX No. 1116 of 2025)
Facts of the Case
Joswbs Private Limited challenged an ex-parte order cancelling its GST registration under Section 29(2)(b) of the GST Act, 2017, passed in Form GST REG-19 dated 25.07.2024, and the consequential appell...