Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Andhra Pradesh High Court Sets Aside Ex-Parte Section 73 DRC-07 Order for Absence of DIN Number, Following Pradeep Goyal and Cluster Enterprises — M/s. Sree Dharani Constructions vs Assistant Commissioner of State Tax (Writ Petition No: 14432 of 2025)
Facts of the Case
The petitioner, M/s. Sree Dharani Constructions, a partnership represented by its partner V. Hari Babu Naidu, was served with an Ex-Parte "Determination of Tax, Penalty and Interest under Section 73 of...
Telangana High Court Directs Department to Entertain Manual Revocation Application Where GST Portal Barred Time-Barred Online Filing After Registration Cancellation for Non-Filing of Returns — M/s. V Ramu vs Deputy State Tax Officer (Writ Petition No: 40159 of 2025)
Facts of the Case
The petitioner, M/s. V Ramu, represented by its proprietor Ramu Vilasagaram and holding GSTIN 36AFFPV6630K1ZZ, had its GST registration cancelled by order dated 24.02.2023 in Form GST REG-19 for non-fi...
Orissa High Court Sets Aside Ex-Parte Section 63 GST Adjudication Order Served Only on a Dormant Pre-GST Email Address, Grants Fresh Opportunity — Ashis Ranjan Sahu vs Chief Commissioner of CT & GST Odisha (W.P.(C) No.9871 of 2025)
Facts of the Case
The petitioner, Ashis Ranjan Sahu, completed works of "strengthening of existing infrastructure" under RASM in Doogaon and Balangir blocks before 21.05.2017, i.e., prior to the introduction of the GST ...
Allahabad High Court (Lucknow Bench) Quashes Section 73 GST Order Where Show Cause Notice Left Personal Hearing Date Marked 'NA', Following Mahaveer Trading Company — M/S Gangajali Project Management Services vs State of U.P. (Writ Tax No. 1048 of 2025)
Facts of the Case
The petitioner, M/S Gangajali Project Management Services, through its partner Sanjay Kumar Singh, challenged the order dated 30.08.2024 passed under Section 73 of the GST Act and the appellate order d...
Punjab and Haryana High Court Holds Rule 86A Negative Blocking of Electronic Credit Ledger Beyond Available ITC Balance Unsustainable, Following Shyam Sunder Strips — Abhishek Goyal vs Union of India (CWP-32690-2025)
Facts of the Case
The petitioner, Abhishek Goyal, an active business concern registered under the Punjab Goods and Services Tax Act, 2017 with GSTIN 03KNXPK6124H2ZJ, challenged the blocking of his Electronic Credit Ledg...
Karnataka High Court Sets Aside Section 73(9) Order Passed Ex-Parte After Demise of Petitioner's Tax Consultant, Remits Matter to Reply Stage — M/S Seema Caterers vs State of Karnataka (WP No. 24293 of 2024)
Facts of the Case
The petitioner, M/S Seema Caterers, a registered partnership represented by its partner Athaf Ulla Shariff, was issued a show cause notice dated 13.05.2024 under Section 73(1) of the CGST/KGST Act, 201...
Madras High Court (Madurai Bench) Quashes GST Assessment Order Founded on Notification No.56/2023 Extending Section 73 Limitation, Applying Tata Play Limited Ruling, Lifts Bank Attachment — Tvl.J.M.J.Plastics vs Assistant Commissioner (ST) (W.P.(MD)No.34779 of 2025)
Facts of the Case
The petitioner, Tvl.J.M.J.Plastics, holding GSTIN 33CVDPS7028A1ZU, challenged an assessment order dated 19.12.2023 for the assessment year 2017-18, passed pursuant to Notification No.9/2023-Central Tax...
Allahabad High Court (Lucknow Bench) Quashes Section 125 GST Penalty Order for Denial of Hearing and Mechanical Imposition Beyond Statutory Cap — M/S Raj And Company vs State of U.P. (Writ Tax No. 646 of 2025)
Facts of the Case
The petitioner, M/S Raj And Company, through its proprietor Mahesh Chandra Dubey, challenged an order dated 26.10.2024 imposing a general penalty of Rs.50,000 under Section 125 of the GST Act, as well ...
Uttarakhand High Court Upholds Dismissal of Section 107 GST Appeal Filed Nearly Two Years Beyond Limitation, Declines to Examine Order-in-Original on Merits — Mohd. Alam vs Assistant Commissioner (Writ Petition (M/B) No.546 of 2026)
Facts of the Case
The petitioner, Mohd. Alam, challenged an order-in-original dated 14.12.2023 issued in Form GST DRC-07 under Section 73 of the CGST Act, raising a demand of Rs.64,816 for the tax period July 2017 to Ma...
Madras High Court (Madurai Bench) Holds Portal-Only Service Insufficient Where Assessee Fails to Respond, Directs GST Officers to Explore Alternate Modes Under Section 169 — Tvl Sri Mahalakshmi Blue Metal vs Assistant Commissioner (ST) (W.P.(MD)No.35672 of 2025)
Facts of the Case
The petitioner, Tvl Sri Mahalakshmi Blue Metal, represented by its partner C. Selvaraj Pandi and holding GSTIN 33BOGPS2535K1ZR, challenged an assessment order dated 12.02.2025 for the year 2020-21. The...