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Karnataka High Court Sets Aside Section 74 CGST/KGST Adjudication Orders for Failure to Consider Assessee's Reply, Remits Matter for Fresh Hearing — Karsten Homes Private Limited vs Deputy Commissioner of Commercial Taxes (WP No. 21920 of 2025)
Facts of the CaseKarsten Homes Private Limited, represented by its Managing Director Mr. Kartheek S. Reddy, challenged two Adjudication Orders bearing No. DCCT (Audit)4.1/GST-ADJ/2024-25 (for the year 2018-19) and No. DC...
Karnataka High Court Quashes Order-in-Original Passed Under Section 73(1) of the Finance Act, 1994, Relegates Matter to Post-Show-Cause-Notice Stage Following Karnataka Chinmaya Seva Trust — M/s PSMI Management India Pvt Ltd vs Assistant Commissioner of Central Tax (WP No. 11857 of 2025)
Facts of the CaseM/s PSMI Management India Pvt Ltd, represented by its Director Shri Ajay B.R., approached the High Court of Karnataka at Bengaluru challenging Show Cause Notice No. 240/2021-22/DC dated 26.10.2021 issued...
Orissa High Court Quashes Section 73 GST Demand Raised Against the Wrong Taxpayer Due to Clerical GSTIN Error in Contractor's Returns — Subrat Rout vs Commissioner of (C.T. & G.S.T.), Odisha (WP(C) No. 33128 of 2025)
Facts of the Case: The petitioner, Subrat Rout, holding GSTIN 21BBPPR1202L1ZR, challenged an order dated 27.7.2021 passed under Section 73 of the Odisha/Central Goods and Services Tax Act, 2017 for the tax period Decembe...
Allahabad High Court (Lucknow Bench) Quashes Unreasoned GST Registration Cancellation as Violative of Article 14, Directs Restoration Despite Time-Barred Appeal, Following Sunita Singh Construction Ruling — M/S Shikhar Rail Infra vs State of U.P. (Writ Tax No. 1593 of 2025)
Facts of the Case: M/S Shikhar Rail Infra challenged an order dated 27.6.2024 cancelling its GST registration, and the appellate order dated 31.10.2025 dismissing its appeal, seeking a mandamus to forthwith restore the r...
Allahabad High Court (Lucknow Bench) Quashes Section 73 GST Order for Failure to Fix Separate Dates for Reply and Personal Hearing as Mandated by Departmental Circular, Following Mahaveer Trading Company Ruling — M/S Shree Tirupati Agro Food Industries vs State of U.P. (Writ Tax No. 1555 of 2025)
Facts of the Case: M/S Shree Tirupati Agro Food Industries challenged an order dated 18.4.2024 passed under Section 73 of the GST Act, and the consequent appellate order dated 22.9.2025, which dismissed the appeal as bei...
Allahabad High Court (Lucknow Bench) Quashes GST Penalty Imposed Under Residuary Section 125 Where Default Was Late Filing of Returns Covered by Section 47, Following Techspa India Ruling — M/S Ahsan Enterprises vs State of U.P. (Writ Tax No. 1583 of 2025)
Facts of the Case: M/s Ahsan Enterprises challenged an order dated 28.9.2024 imposing tax/penalty under the GST Act, 2017, and the First Appellate Order dated 24.9.2025. The petitioner submitted that an identical controv...
Calcutta High Court Permits Belated GST Appeal Without Fresh Pre-Deposit Where Over 10% of Disputed Tax Already Recovered, Subject to Costs — Shaikh Aslam Ali @ Sk Ali Aslam vs Deputy Commissioner of State Tax, Diamond Harbour Charge (WPA 25555 of 2024)
Facts of the Case: The petitioner, Shaikh Aslam Ali @ Sk Ali Aslam, challenged an order dated 16.11.2022 passed under Section 74 of the WBGST Act, 2017/CGST Act, 2017. Though appealable under Section 107, the petitioner ...
Telangana High Court Remands Refund Claim of Unutilised Input Tax Credit of Compensation Cess on Coal Used for Zero-Rated Exports, Following Gujarat High Court's Atul Limited and Patson Papers Ratio — Aurobindo Pharma Limited vs State of Telangana (WP No. 23857 of 2025)
Facts of the Case: Aurobindo Pharma Limited, a pharmaceutical manufacturer engaged in supplies to SEZ units and exports, is registered under the GST Act, 2017. In its manufacturing process, the petitioner purchases coal ...
Karnataka High Court Sets Aside Section 73(9) GST Demand of Rs.1,34,230 and Grants Fresh Opportunity to Reply, Adopting Justice-Oriented Approach — M/s N S Industrial Hardware vs Commercial Tax Officer, LGSTO-180 (WP No. 37576 of 2025)
Facts of the Case: M/s N S Industrial Hardware, a proprietorship concern based in Kolar, Karnataka, represented by Mr. Safeer Iqbal Sharief, was issued a show-cause notice dated 28.5.2024 under Section 73(1) of the CGST/...
Delhi High Court Restores Retrospectively Cancelled GST Registration, Holds Cancellation Cannot Exceed What the Show-Cause Notice Contemplated and Must Disclose Reasons — M/s Modi Packers vs Superintendent, Ward 63 (Range-43) (W.P.(C) 16684/2025)
Facts of the Case: M/s Modi Packers, a sole proprietary concern of Mr. Mohit Modi, held GST registration effective from 1.7.2017. A show-cause notice dated 5.4.2023 was issued proposing cancellation of the registration o...