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Gauhati High Court Directs Restoration of GST Registration Cancelled for Non-Filing of Returns on Compliance with Rule 22(4) Proviso in Sri Dulal Borgohain vs Union of India (WP(C)/4585/2025)
Facts of the Case
The petitioner, Sri Dulal Borgohain, proprietor of M/s Disang Enterprise, registered under the CGST/AGST Act (GSTIN 18AJKPB8357Q2ZE), had his registration cancelled by order dated 08.01.2020 for non-fi...
Delhi High Court Waives Pre-Deposit Finding Section 16(4) ITC Denial Prima Facie Unsustainable in View of Section 16(5) Extension, Directs Appeal in Heal Health Connect Solutions vs Commissioner, Delhi GST (W.P.(C) 8206/2024)
Facts of the Case
The petitioner challenged Notification No. 09/2023-Central Tax dated 31.03.2023, a show cause notice dated 05.12.2023, and a demand order dated 20.02.2024, raised on four heads: reconciliation of GSTR-...
Telangana High Court Grants Liberty to Prefer Statutory Appeal Against Composite Section 73 GST Order Spanning Three Tax Periods, Protects Limitation, in M/s. Srie Vedass Industries vs Superintendent of Central Tax, Medchal (WRIT PETITION No.27690 of 2025)
Facts of the Case
The petitioner, M/s. Srie Vedass Industries, challenged an Order-in-Original dated 13.12.2023 passed under Section 73 read with Sections 50, 122 and 47 of the IGST/CGST/SGST Act, 2017, and the conseque...
Karnataka High Court (Kalaburagi Bench) Directs GST Appellate Authority to Entertain Fresh Electronic Appeal After Manual Filing Was Wrongly Rejected in M/S. Shivashakti Sugar Mills (India) Pvt Ltd vs CGST Appellate Authority, Belagavi (WP No.201636 of 2025)
Facts of the Case
The petitioner, M/s. Shivashakti Sugar Mills (India) Private Limited, registered under the CGST and KGST Acts, preferred an appeal before the Additional Commissioner for Central GST and Central Excise ...
Madras High Court (Madurai Bench) Sets Aside GST Assessment Orders Passed Against a Deceased Assessee, Remits for Fresh Orders on Merits in R. Arul Murugan vs State Tax Officer, Srivilliputhur (W.P.(MD) Nos.17183 to 17186 of 2025)
Facts of the Case
The petitioner, R. Arul Murugan, is the son of Late A. Ramakrishnan, who died on 14.09.2021 during the COVID-19 pandemic. The four impugned assessment orders dated 28.12.2023, 22.04.2024, 21.01.2025 an...
Allahabad High Court (Lucknow Bench) Quashes Section 73 GST Order for Denial of Personal Hearing, Cites CCT's Office Memo on Hearing-Date Anomalies, in M/S Ram Kishore Manish Kumar vs State of U.P. (Writ Tax No. 1499 of 2025)
Facts of the Case
The petitioner, M/S Ram Kishore Manish Kumar, through its proprietor Sunil Kumar Agrahari, challenged an order dated 25.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, and...
Allahabad High Court Quashes Section 73 GST Demand for Notice Uploaded on Wrong Portal Tab, Applies Ola Fleet Technologies Precedent in M/S A R Traders vs State of U.P. (Writ Tax No. 4838 of 2025)
Facts of the Case
The petitioner, M/S A R Traders, challenged an order dated 25.04.2024 passed by the Commercial Tax Officer, State Tax, Kanpur Sector-25, Kanpur (D), under Section 73 of the Goods and Service Tax Act, 2...
Karnataka High Court Quashes Order-in-Original and Remits to Show Cause Notice Stage Applying Karnataka Chinmaya Seva Trust Common Order in M/S. Leela Interior vs Deputy Commissioner of Central Tax, Bengaluru (WP No.32071 of 2025)
Facts of the Case
The petitioner, M/s. Leela Interior, a sole proprietorship, challenged a show cause notice dated 20.10.2021 issued by the Deputy Commissioner of Central Tax, South Division-04, Bengaluru, and sought pr...
Orissa High Court Dismisses Writ Against Section 74 ITC-Denial Order for Non-Payment by Supplier as Time-Barred and Disputed on Facts, Relegates M/s. Savitri Industries to Statutory Appeal (W.P.(C) No.17292 of 2025)
Facts of the Case
The petitioner, M/s. Savitri Industries, challenged an order dated 25.02.2025 in Form GST DRC-07 passed under Section 74 of the GST Act raising a demand of Rs.13,63,646/- (tax Rs.4,82,531/-, interest R...
Gauhati High Court Sets Aside Bail Granted for Non-Mention of BNSS Section Headings, Holds CGST Arrest for Rs.16.53-Crore ITC Fraud Complied with Sections 47 and 48 BNSS, in Union of India vs Shashi Kumar Choudhary (Crl.Rev.P./224/2025)
Facts of the Case
Respondent Nos. 1 and 2, proprietors of M/s S.K. Enterprise and M/s Ankit Enterprises respectively, were arrested on 05.06.2025 by the Directorate General of GST Intelligence, Guwahati Zonal Unit, in C...