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Natural Justice: Madurai Bench of Madras High Court Quashes GST DRC-07 Assessment Orders for Denial of Effective Hearing in Tvl. Abhinesh Enterprises v. Deputy Commissioner (ST) (W.P.(MD) Nos. 23113 & 23114 of 2023)
Facts of the Case
Tvl. Abhinesh Enterprises, a proprietary concern represented by its proprietor Yesudasan and registered under GSTIN 33AMQPY0767Q1ZY, challenged two orders passed by the State Tax Officer, Ettayapuram, ...
Show Cause Notice Lacking Reasons Quashed: Bombay High Court Sets Aside GST Registration Cancellation for Breach of Natural Justice in Nirakar Ramchandra Pradhan vs. Union of India (Writ Petition No. 2534/2023)
Facts of the CaseNirakar Ramchandra Pradhan challenged a show-cause notice dated 27.07.2022 issued under the Central Goods and Services Tax Act, 2017, proposing to cancel and suspending his GST registration, along with t...
CGST Authority Directed to Furnish Full Reasons Behind Non-Speaking Cancellation Notice: Calcutta High Court Protects Taxpayer's Right to an Effective Reply in Srikant Rai vs. Assistant Commissioner of CGST, Barrackpore & Khardah Division (WPA 19057/2023)
Facts of the CaseSrikant Rai challenged a show-cause notice dated 03.06.2023, issued in Form GST-REG-7, for cancellation and suspension of his GST registration, before the Calcutta High Court. The notice was a bare, one-...
GST Registration Restoration Allowed on Terms of Binding Precedent: Uttarakhand High Court Follows Its Own Kamal Coating Experts Ruling to Decide Cancellation Dispute Where All Dues and Penalty Already Stand Paid in Full (WPMS No. 2676/2023)
Facts of the CaseThe petitioner in this writ petition before the High Court of Uttarakhand had its GST registration cancelled after failing to pay dues for six months. By the time the matter reached hearing, the petition...
Section 16(4) CGST Act Held Constitutionally Valid: Patna High Court Rejects Challenge to Input Tax Credit Time-Limit and Dismisses Batch Petitions in Gobinda Construction vs. Union of India (CWJC No. 9108/2021)
Facts of the CaseA batch of writ applications led by Gobinda Construction, a Patna-based partnership firm, challenged the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017, which denies Input Tax Credit...
GST Registration Cancellation Set Aside as Arbitrary: Karnataka High Court Allows Revocation of Cancelled Registration Upon Filing of Pending Returns in S P Metals vs. Assistant Commissioner of Commercial Taxes (WP No. 1135/2023 (T-RES))
Facts of the CaseM/S S P Metals, a proprietorship registered under the Central Goods and Services Tax Act, 2017 and represented by its proprietor Sri S. Saravanan, challenged an order dated 30.11.2022 passed by the Assis...
Karnataka High Court Sets Aside Section 73(9) Demand of Rs.23.02 Lakh on Non-Receipt of Notice Plea, Grants One More Opportunity Subject to Cost, Remits Matter for Fresh Adjudication — M/S Digitech Communication vs Assistant Commissioner of Commercial Taxes (Writ Petition No. 36230 of 2025)
Facts of the Case
M/S Digitech Communication, a registered partnership firm, was issued a show cause notice dated 27.11.2024
under Section 73 of the CGST/KGST Act, 2017 by the Assistant Commissioner of Commercial Taxes...
Karnataka High Court Quashes Rule 86A Blocking of Rs.12.26 Crore Electronic Credit Ledger, Holds Blocking Order Cannot Rest on Borrowed Satisfaction of Another Officer Without Independent Reasons to Believe or Pre-Decisional Hearing — RDTMT Steels (India) Pvt. Ltd. vs Assistant Commissioner of Commercial Tax & Ors. (Writ Petition No. 37316 of 2025)
Facts of the Case
RDTMT Steels (India) Private Limited's Electronic Credit Ledger (ECL) was blocked by the Assistant Commissioner
of Commercial Tax vide a communication dated 19.11.2025 (Reference No. GEXCOM/AE/INV/GST...
Karnataka High Court Holds Flavoured Milk Classifiable Under Tariff Heading 0402 Attracting 5% GST, Not Under Heading 2202 as 'Beverage Containing Milk'; Quashes Section 74 Demand and Appellate Order, Directs Refund With Interest — M/S Dodla Dairy Limited vs Union of India & Ors. (Writ Petition No. 20935 of 2025)
Facts of the Case
M/S Dodla Dairy Limited, a registered dealer engaged in the manufacture and sale of milk and milk products,
including flavoured milk, classified flavoured milk under Tariff Heading 0402 after the GST ...
Allahabad High Court Quashes Section 73 UPGST Order Against Inder Bhan Singh, Holds Assessee With Cancelled Registration Cannot Be Expected to Monitor GST Portal, Service Must Be by Alternative Mode — M/S Inder Bhan Singh vs State of U.P. (Writ Tax No. 1420 of 2025)
Facts of the Case
The petitioner, M/S Inder Bhan Singh, through its proprietor Indra Bhan Singh, was aggrieved by an order dated
18.04.2024 passed by the Deputy Commissioner, Ayodhya Sector-5, Ayodhya, Uttar Pradesh un...