Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Orissa High Court Sets Aside Rejection of Samita Panda's Section 128A Waiver Application Over Zero-Tax Entry in Electronic Liability Ledger, Directs Tax Deposit Within a Week (W.P.(C) No. 17606 of 2025)
Facts of the Case
The petitioner faced a Section 73 assessment for tax periods July 2017 to March 2018, culminating in an order dated 16.02.2022 raising a demand of Rs.3,97,356/- towards tax, interest and penalty. Due t...
Allahabad High Court Directs Fresh Adjudication in M/S Azad Communication's Section 73 GST Case Where Order Was Uploaded Under 'Additional Notices' Tab Instead of Regular Notices Tab (Writ Tax No. 3724 of 2025)
Facts of the Case
M/S Azad Communication challenged an order dated 20.12.2023 passed under Section 73 of the Goods and Services Tax Act for the period July 2017 to March 2018. The dispute ultimately narrowed to the ques...
Delhi High Court Permits Nitin Gupta (Shree International) to File Six Separate Section 107 Appeals Against Multiple Section 74 CGST Orders, Pre-Deposit Confined to Lead Order (W.P.(C) 11051/2025)
Facts of the Case
Nitin Gupta, proprietor of Shree International, challenged six separate orders-in-original passed under Section 74 of the CGST Act, 2017 by the CGST, Delhi North Commissionerate, relating to financial ...
Karnataka High Court Sets Aside Section 74 KGST Order Against Sadahalli Gopalappa Gangaraja, Grants One More Opportunity to Reply to Show-Cause Notice (WP No. 35043 of 2025)
Facts of the Case
The petitioner, trading as Sri Manjunatha Swamy Stone Crushers, was issued a show-cause notice dated 11.07.2024 by the jurisdictional Superintendent of Central Tax. The petitioner did not file any repl...
Allahabad High Court Quashes Section 73 UPGST Order Against M/S A S B System for Denial of Personal Hearing, Follows Mahaveer Trading Company Ratio (Writ Tax No. 1269 of 2025)
Facts of the Case
M/S A S B System, acting through its authorised signatory, challenged an order dated 24.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, as well as the subsequent appellate...
Karnataka High Court Quashes Multiple Years' Orders-in-Original and a Section 79(1)(c) Recovery Notice, Remits to Post-Show-Cause Stage Following Karnataka Chinmaya Seva Trust Ruling — Smt. Deepa G S vs Deputy Commissioner of Central Tax (WP No. 38183 of 2025)
Facts of the Case
The petitioner, Smt. Deepa G S, challenged three Orders-in-Original passed by the Central Tax authorities — dated 15.02.2021 (for FY 2014-15), 31.03.2022 (for FY 2015-16) and 19.06.2023 (for FY 2016-...
Madras High Court (Madurai Bench) Sets Aside Penalty Order Uploaded Only on Portal After Registration Cancellation Barred Access, Applies Allahabad HC's Katyal Industries Ratio — Tvl.Hi Tech Traders vs State Tax Officer (W.P(MD)No.33048 of 2025)
Facts of the Case
The petitioner, Tvl.Hi Tech Traders, holding GSTIN 33MZTPS9116H1ZH, challenged an assessment order dated 05.03.2025 imposing a penalty of Rs.1,74,29,916. The order was uploaded only on the GST web port...
Madras High Court (Madurai Bench) Releases Bank Attachment After Partial Recovery, Directs Appellate Authority to Entertain Section 107 Appeal Without Reference to Limitation — Tvl. R.R. Textiles vs Assistant Commissioner (ST) (W.P.(MD)No.23333 of 2025)
Facts of the Case
The petitioner, Tvl. R.R. Textiles, represented by its proprietor R. Kannan, challenged an order dated 24.02.2025 passed by the Assistant Commissioner (ST), Thirumangalam Assessment Circle, confirming ...
Allahabad High Court (Lucknow Bench) Quashes Section 74 GST Order Where 'NA' Was Marked Against Personal Hearing Date, Following Mahaveer Trading Company — M/S Maruti Mahila Swawlambi Sansthan vs State of U.P. (Writ Tax No. 1077 of 2025)
Facts of the Case
The petitioner, M/S Maruti Mahila Swawlambi Sansthan, through its authorised signatory Avdesh Kumar Mishra, challenged the order dated 06.02.2023 passed under Section 74 of the GST Act, and the appella...
Orissa High Court Condones Delay in Rule 23 OGST Rules Application Seeking Revocation of CGST Registration Cancellation, Applying Mohanty Enterprises Formula — M/s. Priyabrata Panda vs Principal Commissioner CGST & Central Excise (WP(C) No.21645 of 2025)
Facts of the Case
The petitioner, M/s. Priyabrata Panda, challenged a show cause notice dated 16.01.2023 followed by an order dated 25.02.2023 cancelling its registration under the Central Goods and Services Tax Act, 20...