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Karnataka High Court Quashes GST Audit Report Under Section 65(6) For Denial Of Reasonable Opportunity, Notice Served Only Seven Days Before Report, In Tinton River Palms Versus State Of Karnataka (WP No.1937 Of 2023 (T-RES))
Facts of the CaseThe petitioner, Tinton River Palms, a proprietorship registered under the CGST Act, impugned an audit report dated 31.12.2022 issued under Section 65(6) of the KGST/CGST Act, 2017, and sought re-adjudica...
Karnataka High Court Allows Revenue's Writ Appeal, Restores Section 74 CGST Show Cause Notice And Order-In-Original, Relegates Assessee To Statutory Appeal Without Limitation Objection In Additional Commissioner Of Central Tax Versus M/S. Sam Tours And Travels (WA No.793 Of 2026 (T-RES))
Facts of the CaseThe Revenue, represented by the Additional Commissioner of Central Tax, Bengaluru West GST Commissionerate, filed this writ appeal against the Single Judge's order dated 17.12.2025 in W.P.No.32572/2024, ...
Calcutta High Court Directs CGST Authority to Decide Bank Attachment Lifting Representation Within Two Weeks in M/s Ray Tele Service vs Commissioner of Central Goods and Services Tax (WPA 20053 of 2023)
Facts of the CaseThe petitioner, M/s Ray Tele Service, challenged the attachment of its bank account dated 1st August, 2023 by the CGST authority (Commissioner of Central Goods and Services Tax and Central Excise, Durgap...
Kerala High Court Quashes Vague GST Registration Cancellation Show Cause Notice For Not Specifying Defaulted Months And Ignoring Return Filed Before Cancellation, Following Phoenix Rubbers Precedent In Elvis Sajan Mathew Versus Assistant Commissioner (WP(C) No.21181 Of 2023)
Facts of the CaseThe petitioner, Elvis Sajan Mathew, proprietor of a concern with KSGST/CGST registration, had delayed in submitting Form GSTR-3B returns for the period March 2022 to August 2022. A show cause notice date...
Rajasthan High Court Dismisses Challenge to GST on Royalty Paid to Mining Department for Mining Lease, Following Sudershan Lal Gupta and Shree Basant Bhandar Precedents in Shankar Lal vs Union of India (D.B. Civil Writ Petition No. 1830/2023)
Facts of the CaseThe petitioner, Shankar Lal, challenged show cause notices/assessment orders issued by the GST Department raising a demand of GST on royalty paid to the Mining Department towards a mining lease. The Stat...
Patna High Court Dismisses In Limine Writ Against Ex Parte GST Assessment Order, Holds Section 5 Limitation Act Inapplicable Where BGST Act Prescribes Its Own Delay-Condonation Period In M/s Binod Kumar Yadav Versus State Of Bihar (CWJC No.4318 Of 2023)
Facts of the CaseThe petitioner, M/s Binod Kumar Yadav, through its proprietor, challenged an ex parte assessment order dated 20.01.2021, claiming he only learned of it later from his accountant and, on verifying the GST...
Jammu & Kashmir and Ladakh High Court Directs Time-Bound Disposal of Long-Pending GST Registration Cancellation Appeal, Invokes Ease-of-Doing-Business Spirit of GST Regime in R S Cattle Feed Mills vs Union Territory of J&K (WP(C) No. 944/2023)
Facts of the CaseThe petitioner, R S Cattle Feed Mills, had its GST registration (GSTIN 01AGGPC6801M1ZR) cancelled on 28.10.2019 for non-filing of more than six consecutive returns, following a show cause notice dated 18...
Orissa High Court Condones Delay In Invoking Rule 23 OGST Rules For GST Registration Revocation Subject To Payment Of Dues, Following Mohanty Enterprises Precedent, In M/s. Saroj Prasad Padhy Versus Commissioner, CGST (WP(C) No.9659 Of 2026)
Facts of the CaseThe petitioner, M/s. Saroj Prasad Padhy, had its GST registration cancelled by order dated 12.01.2026, pursuant to a show cause notice dated 8.12.2025, under the Central Goods and Services Tax Act, 2017....
Kerala High Court Orders Refund With 9% Interest of GST Wrongly Recovered Despite No Input Tax Credit Being Claimed on Motor Vehicle Purchase in Five Star Metals (P) Ltd. vs State Tax Officer (WP(C) No. 20129 of 2020)
Facts of the CaseThe petitioner, Five Star Metals (P) Ltd., had purchased a passenger motor vehicle involving taxable value exceeding Rs.2 lakh and had not claimed Input Tax Credit for its value. Under pressure of case p...
Gujarat High Court Disposes Batch Of Petitions On Interest Under Section 50(1) CGST Act As Infructuous After Retrospective Net-Liability Amendment In M/S Sumilon Polyster Limited Versus Union Of India (R/Special Civil Application No.18198 Of 2019 And Batch)
Facts of the CaseA batch of seventeen connected petitions led by M/S Sumilon Polyster Limited challenged the Revenue's practice of demanding interest under Section 50 of the CGST Act, 2017 and GGST Act, 2017 on the gross...