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Denial of Requested Personal Hearing Voids Section 73 Assessment: Kerala High Court Sets Aside Order for Violating Section 75(4) GST Act in Julie Jose v. State Tax Officer (W.P.(C) No.28911 of 2023)
Facts of the Case
The petitioner, proprietrix of M/s. T & J Associates, challenged an assessment order (Exhibit P-4) dated 11.08.2023 passed under Section 73 of the Kerala GST Act for the year 2017-18. A show cause noti...
GST Appeal Remedy Restored on GSTAT Becoming Functional: Orissa High Court Directs Pre-Deposit and Appeal Filing Under Section 112 in Anjan Kumar Nayak vs. Commissioner of State Tax (W.P.(C) No. 11002/2025)
Facts of the CaseAnjan Kumar Nayak challenged before the Orissa High Court an order dated 29.01.2022 passed by the CT & GST Officer, Bhadrak Circle, under Section 74 of the CGST/Odisha GST Act, 2017 for tax periods July ...
GST Registration Cancellation Set Aside Applying Court's Own Coordinate Precedent: Andhra Pradesh High Court Directs Fresh, Properly Reasoned Show Cause Notice with Adequate Opportunity in Petitioner vs. Superintendent, Kadapa-1 (Writ Petition No. 12918/2023)
Facts of the CaseThe petitioner challenged the cancellation of its GST registration under the CGST Act, 2017, effected by order dated 10.09.2022 in Form GST REG-19 passed by the Superintendent, Kadapa-1, Kadapa Range, be...
Bank Attachments Vacated on Phased-Payment Undertaking: Karnataka High Court Disposes GST Recovery Challenge in Mindlogicx Infratec Ltd v. Deputy Commissioner of Commercial Taxes (WP No.11054 of 2023)
Facts of the Case
Mindlogicx Infratec Limited, a company represented by its Director, was assessed by the Deputy Commissioner of Commercial Taxes (Audit) by an adjudication order dated 03.03.2023, raising a total demand...
Section 129 and Section 130 CGST Act Held Mutually Exclusive: Andhra Pradesh High Court Protects Bona Fide Purchaser-in-Transit from Seller's Confiscation Proceedings in M/s. Arhaan Ferrous vs. Deputy Assistant Commissioner (WP Nos. 15481/2023 etc.)
Facts of the CaseM/s. Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. and its vehicle-owner co-petitioners, engaged in the iron scrap trade, had their goods and conveyances detained on 12.06.2023 at Auto Nagar, Vijaya...
COVID Limitation Relief Insufficient to Save Delay: Patna High Court Upholds Dismissal of Time-Barred GST Appeal Under Section 107(4) BGST Act in M/s Prashant Kumar v. State of Bihar (CWJC No.4321 of 2023)
Facts of the Case
The petitioner, a proprietary concern, challenged the dismissal of its statutory appeal against an assessment order dated 28.12.2021, on the ground that the appeal was filed beyond the period permitted...
GST Adjudication Order Set Aside for Overlooking Petitioner's Written Reply: Punjab and Haryana High Court Finds Non-Application of Mind Under Section 74 in M/s Creative Impex vs. State of Punjab and Another (CWP No. 9446/2026)
Facts of the CaseM/s Creative Impex challenged an adjudication order dated 30.12.2025 passed pursuant to a show-cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 read with Rule 142(1) o...
Time-Barred Appeal Against GST Registration Cancellation: Karnataka High Court Grants Liberty to Avail Amnesty Revocation Procedure in Kiran Venkata Reddy v. Additional Commissioner (WP No.4441 of 2023)
Facts of the Case
The petitioner, registered under GSTN 29AMFPR1081F2ZY, impugned an order dated 23.07.2019 cancelling his GST registration under Section 29 of the CGST Act, 2017. His subsequent statutory appeal under S...
Penalty Cut From 100% to 15%: Madurai Bench Holds Section 74 Order Passed Too Fast Denied Concessional Penalty Window in P.R.Hardwares v. State Tax Officer (W.P.(MD) No.16748 of 2023)
Facts of the Case
The petitioner, P.R.Hardwares, a dealer in electrical goods registered under GSTIN 33AGHPR4673B1ZH, was issued Form GST DRC-01A dated 01.12.2022 and a further notice dated 03.01.2023 regarding discrepa...
Post-Decisional Hearing Mandated for Rule 86A ITC Blocking: Karnataka High Court (Dharwad) Reads Natural Justice Safeguard into Electronic Credit Ledger Blocking in K-9-Enterprises vs. State of Karnataka (W.P. No. 104242/2023)
Facts of the CaseA batch of petitioners including K-9-Enterprises challenged orders passed by the competent authority under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit available in their Electronic Credit...