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GST Cancellation Passed Before Scheduled Hearing Date Held Illegal: Telangana High Court Quashes Vague Show Cause Notice in M/s. Elecon Trading Company vs. Deputy State Tax Officer (Writ Petition No. 17633/2023)
Facts of the CaseM/s. Elecon Trading Company, represented by its proprietor K. Lakshmi Narasimham, challenged an order dated 01.07.2023 passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, Hyderabad, canc...
Assessment Order Set Aside for Ignoring Reply to Show Cause Notice: Andhra Pradesh High Court Remands Section 74 Proceedings for Fresh Personal Hearing (Writ Petition No.12193 of 2023)
Facts of the Case
The petitioner, a proprietary business based at Hindupur, challenged an assessment order dated 26.04.2023 passed in Form GST DRC-07 under Section 74(1) of the CGST/SGST Act for tax periods 2017-18 to 2...
Parallel GST Investigation Grievance Redressed on Transfer of File: Telangana High Court Disposes of Petition Under Section 6(2)(b) in K and R Rail Engineering Ltd vs. Union of India (Writ Petition No. 21279/2023)
Facts of the CaseK and R Rail Engineering Ltd approached the Telangana High Court seeking a declaration that a parallel investigation initiated against it on 04.08.2023 by the Directorate General of GST Intelligence (DGG...
GST Registration Cancellation Set Aside on Suguna Cutpiece Terms: Madras High Court (Madurai) Restores Registration of Cooperative Bank in Tvl. DD 527 Veerachinnampatti vs. Commissioner of Commercial Taxes (W.P.(MD) No. 10531/2026)
Facts of the CaseTvl. DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank, represented by its Secretary M.R. Kalimuthu, challenged an order dated 15.07.2024 (Reference No. ZA3307240755578) cancelling its GST ...
GSTAT Non-Functional Is No Escape From Section 112(8) Pre-Deposit: Orissa High Court Disposes Writ With Directions in Shovan Steel Product v. Commissioner, Commercial Tax and GST (W.P.(C) No.5171 of 2026)
Facts of the Case
M/s. Shovan Steel Product challenged an order dated 12.06.2025 passed under Section 73 of the CGST/OGST Act, 2017 for the tax periods April 2021 to March 2022, which was affirmed in appeal by the Appel...
Ex-Parte Section 74 GST Order Set Aside on Mohan Agencies Terms: Allahabad High Court Allows Petition in M/S Maha Laxmi Enterprises vs. State of U.P. Following Coordinate Bench Precedent (Writ Tax No. 704/2023)
Facts of the CaseM/S Maha Laxmi Enterprises challenged an ex-parte order dated 20.01.2023 passed under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Sector-8, Meerut, for the tax period 2021-2022, befo...
GST Demand Set Aside for Denial of Personal Hearing: Kerala High Court Quashes Section 73 Assessment Order Where Hearing Date Lapsed Unattended in Jose Paul (Alpha Agencies) vs. State Tax Officer (WP(C) No. 29096/2023)
Facts of the CaseJose Paul, proprietor of Alpha Agencies, a registered dealer under the SGST and CGST Acts, filed GSTR-1, GSTR-3B, and the annual return in GSTR-9 with reconciliation statement in GSTR-9C for financial ye...
GST Registration Restored: Madurai Bench of Madras High Court Sets Aside Cancellation for Non-Filing of Returns, Applying Amnesty Notification and Suguna Cut Piece Precedent (W.P.(MD) No. 22967 of 2023)
Facts of the Case
The petitioner, proprietor of M/s. Atheefa Mathiyastha Kadai Jewellery, was voluntarily registered under GST bearing GSTIN 33BHXPM6489C1ZR. Returns were to be filed by an appointed accountant, but NIL ...
GST Registration Restored Notwithstanding Time-Barred Statutory Appeal: Madras High Court (Madurai Bench) Applies Suguna Cutpiece Centre Terms to Restore Cancelled GSTIN in Tvl. G.R.L. Logistics vs. Commissioner of Commercial Taxes (W.P.(MD) No. 22165/2023)
Facts of the CaseTvl. G.R.L. Logistics, represented by its proprietrix L. Soundarya, challenged an order dated 21.04.2023 (Reference No. ZA330423090844I) passed by the Commercial Tax Officer, Kovilpatti, cancelling its G...
Interim Protection from GST Recovery Pending Tribunal Constitution: Chhattisgarh High Court Grants Stay Subject to Pre-Deposit and Undertaking Under Section 112 in Maa Kali Industries vs. State of Chhattisgarh (WPT No. 56/2026)
Facts of the CaseMaa Kali Industries, a proprietorship firm based in Raipur, challenged an order dated 04.11.2022 passed by the Deputy Commissioner State Tax and an appellate order dated 28.03.2024 passed under Section 1...