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Cryptic Reasons Cannot Sustain Suspension: Delhi High Court Quashes a GST Registration Suspension Notice That Merely Stated "Ceased to Be Liable to Pay Tax" Without Any Supporting Particulars, Restoring the Registration in Rishiraj Aluminium's Case (W.P.(C) 4125/2023)
Facts of the Case
The petitioner, Rishiraj Aluminium Private Limited, challenged a show cause notice dated 13.03.2023 whereby its GST registration was suspended and it was called upon to show cause why the registration ...
Madras High Court Sets Aside Ex-Parte GST Assessment on Consultant-Transition Explanation, Conditions Relief on 25% Pre-Deposit in EPR Loganathan and Company vs Deputy State Tax Officer (W.P.(MD)No.12176 of 2026)
Facts of the CaseThe petitioner, Tvl.EPR Loganathan and Company, challenged an assessment order dated 11.03.2026 passed under Section 73 of the TNGST Act, 2017 for the assessment year 2020-21, along with the consequentia...
Telangana High Court Again Quashes GST Registration Cancellation Passed Before Notified Hearing Date, Reiterates Show Cause Notice on ITC Must Disclose Quantum and Period — M/s Creative Enterprises vs Deputy State Tax Officer (Writ Petition No.17608 of 2023)
Facts of the CaseM/s Creative Enterprises, Hyderabad, challenged the cancellation of its GST registration in Form GST REG-19 dated 01.07.2023, passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, alleging...
Telangana High Court Remands GST Registration Revocation Denial, Holding Cancellation Must Be Exercised With Circumspection in SRR Enterprises vs Additional Commissioner Appeals (Writ Petition No.25671 of 2023)
Facts of the CaseThe petitioner, SRR Enterprises, challenged an order dated 08.08.2023 (Order-in-Appeal No. HYD-GST-MD-AP2-071-2023-24) rejecting its appeal against revocation of cancellation of its GST registration, the...
Madras High Court Quashes Compensation Cess Demand Order for Failing to Consider Reconciled GSTR-3B Returns and Eligible Input Tax Credit, Remits for Fresh Adjudication — M/s.Vishnu Trading vs Additional Commissioner of CGST (W.P.(MD).No.18707 of 2023)
Facts of the CaseM/s.Vishnu Trading, engaged in trading steaming (non-coking) coal under GSTIN 33AALFV4390F1Z0, underwent a departmental audit that found discrepancies for the periods 2017-18 through 2019-20. While the p...
Electronic Filing Counts for Limitation: Andhra Pradesh High Court Restores a GST Appeal Rejected for Delay, Holding That the Online Filing Date Governs Under Section 107 and Not the Later Date of Physical Copy Submission in Neospark Drugs' Case (Writ Petition No.23426 of 2023)
Facts of the Case
The petitioner, M/s Neospark Drugs and Chemicals Private Limited, challenged an order rejecting its appeal (Order-in-Appeal No.GUN-GST-000-APP-004-23-24) against an assessment order (O.C.No.120/2022-20...
Patna High Court Again Quashes GST Registration Cancellation Order for Want of Reasons in Maa Construction vs State of Bihar (CWJC No.6300 of 2023)
Facts of the CaseThe petitioner, Maa Construction, was aggrieved by cancellation of its GST registration by order dated 01.04.2022, followed by rejection of its delayed appeal. As with the connected Umesh Bricks matter d...
Calcutta High Court Declares Blocking of Electronic Credit Ledger Beyond One Year Under Rule 86A(3) Has Lost Its Force, No Fresh Extension Order Having Been Passed — M/s. AD Ideas Private Limited vs State of West Bengal (W.P.A. 18066 of 2021)
Facts of the CaseM/s. AD Ideas Private Limited challenged the blocking of its electronic credit ledger, which had been ordered by the GST authorities on 21st August 2021 under Rule 86A of the CGST Rules, 2017. The petiti...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Self-Contradictory Recording That Ignored Assessee's Reply in Writ Petition No.12193 of 2023
Facts of the CaseThe petitioner, a sole proprietorship based in Hindupur, Andhra Pradesh, challenged an Assessment Order dated 26.04.2023 (Form GST DRC-07, DIN3713022325782) confirming demand of penalty and interest unde...
Patna High Court Dismisses Writ Against Section 73 BGST Order, Holds Assessee's Own Laxity in Ignoring Notices Bars Extraordinary Relief and ITC Rectification Sought Beyond Section 39(9) Timeline — Ritesh Kumar vs State of Bihar (CWJC No. 7231 of 2023)
Facts of the CaseRitesh Kumar challenged an order dated 11.08.2022 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 by the Assistant Commissioner of BGST, Danapur Circle, Patna. The petitioner claime...