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Andhra Pradesh High Court Sets Aside Unsigned GST Assessment Order, Holds Absence of Assessing Officer's Signature Renders Order Invalid and Delay Immaterial — M/s Labbaik Steels vs Assistant Commissioner (WRIT PETITION No. 15864 of 2025)
Facts of the Case
M/s Labbaik Steels was served with an assessment order dated 05.12.2023 passed under the GST Act for the tax periods 2020-21 and 2021-22, in Form GST DRC-07. The petitioner challenged this order on var...
Jharkhand High Court Sets Aside Section 73 GST Demand for Non-Communication of DRC-07 Order, Holds Non-Upload on Portal Violates Natural Justice — M/s Rahman Sales vs State of Jharkhand (W.P.(T) No. 1309 of 2024)
Facts of the Case
M/s Rahman Sales, a proprietorship trading concern in Ranchi, challenged an order contained in Form GST DRC-07 dated 14.03.2019 pertaining to the period 2017-18, the preceding Form GST DRC-01 dated 10....
Madras High Court Quashes Rectification Rejection Order Under Section 161 TNGST Act for Non-Application of Mind, Remands GST Demand for Fresh Consideration Within Six Months — Sulochana.M vs Assistant Commissioner (ST) (W.P.(MD).No.17731 of 2025)
Facts of the Case
The petitioner, Sulochana.M, challenged an assessment order in Form GST DRC-07 dated 04.02.2025 for the tax period 2017-18, and a subsequent order dated 19.03.2025 passed under Section 161 of the TNGST...
Orissa High Court Sets Aside Section 73 Order for Ignoring Assessee's Reconciliation Reply on Excess ITC, Relies on Samsung India Ruling, in M/s. D.R. Patnaik vs Commissioner, GST and Central Excise, Rourkela (W.P.(C) No.14904 of 2025)
Facts of the Case
The petitioner, M/s. D.R. Patnaik, challenged an Order-in-Original dated 20.02.2025 and Summary Order dated 24.02.2025 passed by the Additional Commissioner, GST & Central Excise Commissionerate, R...
Uttarakhand High Court Permits Revocation of GST Registration Cancelled for Non-Filing of Returns, Following Its Own WPMB No.39 of 2025 Precedent, in Savitri Devi vs Commissioner, State GST, Dehradun (Writ Petition (M/B) No.234 of 2026)
Facts of the Case
The petitioner, Savitri Devi, challenged an order dated 23.04.2024 cancelling her GST registration on the ground that she had failed to file returns within the prescribed period.
Issues Involved
Whet...
Allahabad High Court Quashes Section 73 GST Order Not Reflected Under 'View Notices and Orders' Tab, Applies Mohini Traders Precedent in M/S Suraj Tempo Transport Service vs State of U.P. (Writ Tax No. 4668 of 2025)
Facts of the Case
The petitioner, M/S Suraj Tempo Transport Service, sought quashing of an order dated 23.04.2024 passed under Section 73 of the GST Act for the period April 2018 to March 2019. The dispute ultimately bo...
Allahabad High Court (Lucknow Bench) Quashes UPGST Assessment Order for Denial of Personal Hearing Under Section 75(4) in Iti Ltd. (A Public Sector Undertaking), Raebareli vs Union of India (Writ Tax No. 53 of 2023)
Facts of the Case
The petitioner, Iti Ltd., a Public Sector Undertaking at Raebareli, through its Finance Manager, challenged an assessment order passed under Section 75(4) of the U.P. GST Act, 2017. After hearing the m...
Telangana High Court Directs Fresh, Independent Verification of Export-of-Service Refund Claims for Subsequent Periods, Not to Be Governed by Prior Order-in-Appeal, in M/s. ADP Private Limited vs Additional Commissioner (Appeals-I), GST, Hyderabad (WRIT PETITION Nos.26406 and 26419 of 2024)
Facts of the Case
The petitioner, M/s. ADP Private Limited, filed two connected writ petitions assailing a common Order-in-Appeal dated 29.09.2023 passed by the Additional Commissioner (Appeals-I), Hyderabad, which set ...
Allahabad High Court (Lucknow Bench) Quashes Section 73 GST Order and Time-Barred Appeal for Missing Personal Hearing, Applying Mahaveer Trading Company and CCT's Own Office Memo, in M/S Siddhi Associates vs State of U.P. (Writ Tax No. 1473 of 2025)
Facts of the Case
The petitioner, M/S Siddhi Associates, through its proprietor Suneel Kumar, challenged an order dated 12.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 and a further order...
Andhra Pradesh High Court Sets Aside Retrospective GST Registration Cancellation for Not Disclosing Retrospective Effect in Show Cause Notice, Remands for Fresh Hearing in M/s. Hithaishi Infra Machine vs Superintendent of Central Tax, Tirupati (WRIT PETITION No.26305 of 2025)
Facts of the Case
The petitioner, M/s. Hithaishi Infra Machine, registered under GST with effect from 16.07.2020, was served a show cause notice dated 24.08.2024 calling upon it to show cause why its registration should...