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Karnataka High Court Sets Aside Section 73 Demand Order for Fresh Opportunity — SSR Enterprises vs Commissioner of Central Taxes, Bengaluru South GST
Facts of the CaseThe petitioner, M/s SSR Enterprises, a proprietorship represented by Mr. Sheikh Mohammed Rahamathullah, was issued a show-cause notice dated 28.04.2021 under Section 73 of the CGST/KGST Act, 2017. The pe...
Allahabad High Court Flags Systemic GST Portal Notice-Service Failures Affecting Thousands of Assessees, Conditionally Quashes Section 74 Order in Shelindra Kumar Chaturvedi Cons vs State of U.P., on Rs.20,000 Deposit (Writ Tax No. 5071 of 2025)
Facts of the Case
M/s Shelindra Kumar Chaturvedi Cons challenged an Adjudication Order dated 19.03.2025 passed under Section 74 of the GST Act, 2017, creating a demand of tax of Rs.19,81,316 for FY 2018-19. The petition...
Andhra Pradesh High Court Sets Aside Multi-Year Section 74 GST Assessment Orders Against Pedda Venkatesu Challa for Missing DIN, Liberty Granted for Fresh Assessment (WP No. 16149 of 2025)
Facts of the Case
Pedda Venkatesu Challa was served a series of assessment orders/proceedings in Form GST DRC-07, all dated 22.01.2025, passed under Section 74(1) of the APGST Act, 2017 for the financial years 2017-18 t...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation of M/s Bharat Fitness Den, Following Mohanty Enterprises Precedent (W.P.(C) No. 8590 of 2026)
Facts of the Case
M/s Bharat Fitness Den, Bhubaneswar, had its GST registration cancelled by an order dated 29.04.2025 pursuant to a show-cause notice dated 07.01.2025, issued under the Central Goods and Services Tax Ac...
Andhra Pradesh High Court Sets Aside Section 74 GST Assessment on M/s Karthikeya Enterprises Spanning Five Years for Absence of DIN, Following Supreme Court's Pradeep Goyal Ruling (WP No. 14725 of 2025)
Facts of the Case
M/s Karthikeya Enterprises was served assessment orders dated 19.07.2024 under Section 74 of the APGST/CGST/IGST Act, 2017 for the financial years 2018-19 to 2022-23, raising a cumulative demand of tax...
Madras High Court (Madurai Bench) Sets Aside Section 73 GST Assessment Against Contractor I. Vetrivel After Subsequent Year's Identical Notice Was Dropped on Enquiry (W.P(MD) No. 15494 of 2025)
Facts of the Case
I. Vetrivel, a contractor (GSTIN 33ACOPV5310J4ZA), challenged an Order-in-Original dated 27.02.2025 passed under Section 73 of the Tamil Nadu GST Act, 2017 (Ref. ZD330225290958Z, Form GST DRC-07) for t...
Delhi High Court Declines Relief to Shivangi Poly Product on Notification 56/2023 Limitation-Extension Challenge Given Belated Return Filing, Grants Extended Window to File Section 107 Appeal on Merits (W.P.(C) 16622/2024)
Facts of the Case
M/s Shivangi Poly Product challenged a show-cause notice dated 29.05.2024 for FY 2019-20 and the consequent order dated 24.08.2024, and also challenged the vires of Notification No. 56/2023-Central Tax...
Karnataka High Court Quashes Section 73 ITC Denial Against Propcare Mall Management, Directs Implementation of Newly Inserted Section 16(5) CGST Act Condoning Delay in Availing Credit for FY 2017-21 (WP No. 10699 of 2024)
Facts of the Case
Propcare Mall Management (India) Pvt. Ltd. challenged an order dated 16.03.2024 passed under Section 73 of the CGST/KGST Act, 2017 for the period April 2018 to March 2019, along with the consequential ...
Appeal Reserved for Orders Cannot Later Be Dismissed for Non-Prosecution: Punjab and Haryana High Court Sets Aside Section 107 Appellate Order and Remands GST Appeal of World Phone Internet Services Private Limited for Fresh Decision on Merits (CWP No.10053 of 2025)
Facts of the CaseWorld Phone Internet Services Private Limited's appeal filed under Section 107 of the CGST/HGST Act, 2017 before the Joint Commissioner (Appeals), Gurugram, was dismissed for non-prosecution by order dat...
Appeal Reserved for Orders Cannot Later Be Dismissed for Non-Prosecution: Punjab and Haryana High Court Sets Aside Section 107 Appellate Order and Remands GST Appeal of World Phone Internet Services Private Limited for Fresh Decision on Merits (CWP No.10053 of 2025)
Facts of the CaseWorld Phone Internet Services Private Limited's appeal filed under Section 107 of the CGST/HGST Act, 2017 before the Joint Commissioner (Appeals), Gurugram, was dismissed for non-prosecution by order dat...