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Madras High Court (Madurai Bench) Quashes Section 74 Order Over TRAN-1 Input Tax Credit Dispute on 25% Pre-Deposit, Treats Quashed Order as Corrigendum to Show Cause Notice — Tvl.Sri Vinayagar Steels vs Assistant Commissioner (ST) (W.P.(MD) No.16075 of 2025)
Facts of the Case
The petitioner, Tvl.Sri Vinayagar Steels, represented by its partner A. Senthil Athiban, challenged an assessment order dated 29.10.2024 for the assessment year 2017-18, passed under Section 74 of the ...
Andhra Pradesh High Court Sets Aside Section 73 Assessment Order for Absence of DIN and Assessing Officer's Signature, Leaves Section 168A Limitation Challenge Open — M/s Merco Infrastructure Private Limited vs Union of India (Writ Petition No: 16537 of 2024)
Facts of the Case
The petitioner, M/s Merco Infrastructure Private Limited, Tenali, was subjected to an assessment order dated 30.04.2024 under Section 73(5) of the CGST/SGST Act for the financial year 2018-19, passed b...
Madras High Court (Madurai Bench) Sets Aside GST Assessment Order for Lack of Personal Hearing, Reiterates Duty to Explore Alternate Service Modes Under Section 169 — Tvl. Ravichandran Traders vs Commercial Taxes Officer (W.P.(MD)No.36262 of 2025)
Facts of the Case
The petitioner, Tvl. Ravichandran Traders, represented by its proprietor E. Ravichandran, challenged an assessment order dated 21.08.2024 passed by the Deputy State Tax Officer-2, Aruppukottai Assessme...
Karnataka High Court Sets Aside Ex-Parte VAT/GST Reassessment Order on Cost of Rs.10,000, Grants Fresh Opportunity from Show Cause Reply Stage — Y.K. Devanatha vs Joint Commissioner of Commercial Tax (WP No. 31346 of 2025)
Facts of the Case
The petitioner, Y.K. Devanatha, challenged an ex-parte re-assessment order bearing No. ACCT.(LGSTO)-60/CR/2023-24 issued under Section 38(7) read with Sections 36(2), 40(2) and 72(5) of the Karnataka V...
Orissa High Court Condones Delay in Rule 23 OGST Rules Application for Revocation of Registration Cancellation, Applying Mohanty Enterprises Formula — Rahul Mohanty vs Commissioner CT and GST Odisha (W.P.(C) No.24209 of 2025)
Facts of the Case
The petitioner, Rahul Mohanty, challenged a show cause notice dated 23.10.2024 followed by an order dated 07.11.2024 cancelling his registration under the State Goods and Services Tax Act, 2017. The pe...
Rajasthan High Court Directs Release of Detained Arecanut Consignment on Bank Guarantee Under Section 130 CGST Act, Leaves Fraud Allegations Open for Independent Adjudication — Venkateshwara Traders vs Union of India (D.B. Civil Writ Petition No. 12413/2025)
Facts of the Case
The petitioner, Venkateshwara Traders, a Karnataka-based proprietorship trading in arecanut, issued a tax invoice for 250 bags (17,500 kg) of non-edible arecanuts valued at Rs.18,20,000, supplied to M/...
Karnataka High Court (Dharwad Bench) Holds Auction Proceeds Exceeding 20% of Demand Satisfy Pre-Deposit Under Section 112(8) KGST Act, Stays Recovery Pending GST Appellate Tribunal Becoming Operational — M/S MA Agency vs Union of India (WP No. 105123 of 2024)
Facts of the Case
The petitioner, M/S. MA Agency, Coimbatore, through its proprietor Muhammed Ameen, challenged the appellate order dated 15.09.2022 (Appeal No. APL/GST-121-2218-409) passed by the Joint Commissioner of ...
Allahabad High Court Sets Aside GST Adjudication Order Where Show Cause Notice Was Never Visible on the Portal, Directs Physical Service Alongside Portal Notice — M/S K.K. Construction vs State of U.P. (Writ Tax No. 4324 of 2025)
Facts of the Case
The petitioner, M/S K.K. Construction, challenged an adjudication order dated 24.02.2025 passed for the tax period 2020-21, preceded by a show cause notice dated 28.11.2024. The petitioner contended, r...
Andhra Pradesh High Court Sets Aside GST DRC-07 Order for Absence of DIN Number, Excludes Limitation Pending Fresh Assessment — Samarajyam Polisetty vs Union of India (Writ Petition No: 96/2026)
Facts of the Case
The petitioner, Samarajyam Polisetty, an 82-year-old registered taxpayer under GSTIN 37ECSPP6193M1ZE, was served with a summary of the assessment order in Form GST DRC-07 dated 19.02.2025, passed by th...
Karnataka High Court (Dharwad Bench) Relegates Challenge to GST-on-Royalty Circular to Appellate Authority Under Section 107, Preserves Supreme Court's Interest-and-Penalty Waiver for Pre-25 July 2024 Period — M/S MGR Stone Crisher vs Assistant Commissioner of Commercial Taxes (WP No. 102199 of 2025 c/w WP No. 102258 of 2025)
Facts of the Case
Two connected petitioners, M/s. MGR Stone Crisher, Uttar Kannada (GSTIN 29ABKFM0348N1ZQ) and M/s. MAK Stone Crusher and M-Sand Unit, Belagavi (GSTIN 29AFEPK2955F1ZD), challenged the Notifications and C...