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Punjab and Haryana High Court Sets Aside Section 74 GST Adjudication Order for Ignoring Assessee's Reply Due to Departmental Oversight, Grants Liberty to Proceed Afresh — M/s Creative Impex vs State of Punjab (CWP-9446-2026)
Facts of the CaseM/s Creative Impex was issued a show cause notice dated 02.09.2021 under Section 74 of the CGST Act, 2017 read with Rule 142(1) of the CGST Rules and the corresponding PGST Act provisions, alleging evasi...
Retrospective Relief: Andhra Pradesh High Court Quashes the 18% GST Demand Raised on Mango Pulp and Confirms the Correct Rate Is 12% in Fruit Pulp Manufacturer's Case, Applying a Clarificatory CBIC Circular (WP No.13934 of 2023)
Facts of the Case
The petitioner, a manufacturer of Fruit Pulp (Mango Pulp) registered under GSTIN No.37AAMCS995H1ZL, challenged an assessment order in Form GST DRC-07 dated 30.07.2022 (Order No.ZH370722OF80604) for the...
Telangana High Court Sets Aside GST Registration Cancellation Passed Before the Notified Hearing Date on a Vague Show Cause Notice — M/s. Elecon Trading Company vs Deputy State Tax Officer (Writ Petition No. 17633 of 2023)
Facts of the CaseM/s. Elecon Trading Company, Hyderabad, represented by its proprietor, challenged the cancellation of its GST registration by order dated 01.07.2023 passed in Form GST REG-19 by the Deputy State Tax Offi...
Jharkhand High Court Permits Filing of TRAN-1 Within Supreme Court's Filco Trade Centre Window Despite Earlier Rejection in R.P.M. Pharma vs Goods and Services Tax Network (W.P.(T) No. 2562 of 2022)
Facts of the CaseThe petitioner, M/s. R.P.M. Pharma, sought a direction permitting it to file Form GST TRAN-1 to carry forward transitional credit from the pre-GST regime into its electronic credit ledger, after its earl...
Allahabad High Court Quashes YEIDA's Demand for 18% GST on Hospital Plot Premium, Holding the Exemption Under Notification No.12/2017 Was Unconditional and Backed by a Final Advance Ruling — M/S Ram Kamal Healthcare Pvt. Ltd. vs Union of India (Writ Tax No. 1435 of 2018)
Facts of the CaseM/S Ram Kamal Healthcare Pvt. Ltd. was allotted Institutional Plot H-02, Sector 22-A, Yamuna Expressway Industrial Development Authority (YEIDA), on 28.04.2015, to set up a hospital, with the premium of ...
Bombay High Court Quashes Non-Speaking Rejection of Export-of-Services GST Refund Claim, Remits for Fresh Decision in Marathon Electric India vs Union of India (Writ Petition No. 15242 of 2025)
Facts of the CaseThe petitioner, Marathon Electric India Private Limited, an IT software services provider, had entered into a Service Agreement with M/s Regal Beloit America Inc. (RBA), a USA-based group company, to sup...
Delhi High Court Directs Jurisdictional Commissioner to Process IGST Refund and Duty Drawback After Risky-Exporter Alert Is Lifted in MG Global vs Directorate General of Analytics and Risk Management (W.P.(C) 4760/2023)
Facts of the CaseThe petitioner, Ms MG Global, an exporter, had been flagged as a "risky exporter" by the Directorate General of Analytics and Risk Management, leading to an alert against it. As a consequence, the petiti...
Madras High Court Sets Aside GST Registration Cancellation of Cooperative Bank, Applying the Suguna Cutpiece Formula for Revival on Payment of Tax, Interest and Fees — Tvl.DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank vs Commissioner of Commercial Taxes (W.P(MD)No.10531 of 2026)
Facts of the CaseTvl.DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank, represented by its Secretary, challenged an order dated 15.07.2024 (Reference No.ZA3307240755578) by which its GSTIN 33AAALD0887C1ZK w...
Delhi High Court Directs Processing of Long-Pending GST Cancellation Application With Retrospective Effect Due to Portal Glitch in Worldwide Metals vs Assistant Commissioner of CGST (W.P.(C) 5756/2023)
Facts of the CaseThe petitioner, Worldwide Metals Private Limited, filed the present petition seeking a direction to the respondent, the Assistant Commissioner of Central Goods and Service Tax, Delhi East, to cancel its ...
Kerala High Court Dismisses Challenge to Section 73 Demand of Over Rs.8 Crore Against Motor Vehicle Dealer, Holding Alternative Statutory Appeal Was the Proper Remedy — Premier Auto Sales & Service vs Additional Commissioner (WP(C) No. 13181 of 2023)
Facts of the CaseM/s. Premier Auto Sales & Service, a partnership firm and authorised Mahindra & Mahindra dealer with branches across Malappuram district, is a registered dealer under the CGST Act and Kerala SGST Act sup...