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Void Ab Initio Cannot Be Cured by Limitation: Bombay High Court Quashes a Non-Speaking GST Registration Cancellation and the Rejection of Its Revocation Application, Rejecting the Appellate Authority's Limitation Bar in Skva Rubber Solution's Case (Writ Petition No.17755 of 2024)
Facts of the Case
The petitioner, Skva Rubber Solution Private Limited, a company trading in crumb rubber granulate, obtained GST registration No.27AAYCY5660F1ZQ on 09.07.2018 in Maharashtra. Due to financial difficulti...
J&K and Ladakh High Court Disposes of Batch of Industrial Units' GST Incentive Petitions Per Supreme Court's Hero Motocorp Framework in Jindal Drugs and Connected Matters (OWP No.1426/2018 and Connected)
Facts of the CaseThis common order of the High Court of Jammu & Kashmir and Ladakh at Jammu disposed of a batch of writ petitions filed by several industrial units in the Kathua/Samba region, including Jindal Drugs P...
Andhra Pradesh High Court Sets Aside Higher GST Demand on Construction Services After Assessing Officer Ignored Assessee's Submitted One-Time Tax Option Form, Remands for Fresh Verification (WP No.26140 of 2022)
Facts of the CaseThe petitioner, a registered taxpayer under the GST Act, 2017 engaged in construction of residential buildings, faced inspection by the 2nd respondent upon authorisation from the Joint Commissioner (ST),...
Orissa High Court Disposes of GST Writ Petition With Direction to Approach Now-Functional Appellate Tribunal Under Section 112(8) Pre-Deposit in Shovan Steel Product vs Commissioner of CT and GST (W.P.(C) No.5171 of 2026)
Facts of the CaseThe petitioner, M/s. Shovan Steel Product, challenged an order dated 12 June 2025 passed under Section 73 of the CGST/Odisha GST Act, 2017 for tax periods April 2021 to March 2022, which was affirmed in ...
Madras High Court Quashes GST Assessment Orders and Grants One Final Opportunity of Hearing in Tvl. Abhinesh Enterprises vs Deputy Commissioner (ST) (W.P.(MD)Nos. 23113 and 23114 of 2023)
Facts of the CaseThe petitioners, Tvl. Abhinesh Enterprises, filed two connected writ petitions challenging assessment orders for the years 2017-18 and 2018-19 respectively, passed by the second respondent under the peti...
Andhra Pradesh High Court Directs Appellate Authority to Register and Process GST Appeal Filed Manually After Digital Portal Failed to Accept It Following Registration Cancellation
Facts of the CaseThe petitioner's GST registration was cancelled by the 4th respondent following a show cause notice dated 20.03.2023, with the registration first suspended and later cancelled. The petitioner attempted t...
Substantive Justice Over Portal Mismatch: Kerala High Court Sets Aside Denial of Input Tax Credit for a GSTR-2A Discrepancy, Directing Independent Verification of Evidence Following Diya Agencies and Ecom Gill Coffee in Praveen Bhaskaran's Case (WP(C) No.30538 of 2023)
Facts of the Case
The petitioner, Praveen Bhaskaran, proprietor of M/s Galaxy Traders, challenged an assessment order (Ext.P5) whereby Input Tax Credit of Rs.1,04,342/- (CGST of Rs.52,171/- and equal SGST) was denied. T...
Allahabad High Court Quashes Section 74 GST Demand for Vague Show-Cause Notice and Denial of Hearing in Party Time Hospitality vs State of U.P. (Writ Tax No. 176 of 2023)
Facts of the CaseThe petitioner, Party Time Hospitality (proprietor Smt. Punita Gupta), challenged an order dated 16.11.2021 confirming a demand under Section 74 of the GST Act, and the subsequent order dated 04.08.2023 ...
Bombay High Court Holds Provisional Bank Attachment Under Section 83 CGST Act Lapses After One Year, Rejects Alternative Remedy Objection Following Radha Krishan Industries — Bharat Parihar vs State of Maharashtra (Writ Petition No.3742 of 2023 with connected petitions)
Facts of the CaseThree connected writ petitions -- by Bharat Parihar, Kishan Lal Bunkar, and Sunbright Designers Pvt. Ltd. -- challenged provisional attachment of their bank accounts under Section 83 of the CGST Act, 201...
Allahabad High Court Restores Time-Barred GST Appeal on Merits Applying Supreme Court's COVID-19 Limitation Extension in Ankit Motors vs State of U.P. (Writ Tax No. 1355 of 2022)
Facts of the CaseThe petitioner, M/S Ankit Motors, challenged an order dated 25.08.2022 dismissing its appeal against an original order dated 27.10.2021, on the ground that the appeal, filed on 30.06.2022, was barred by ...