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Orissa High Court Condones Delay in Rule 23 OGST Revocation Application Following Mohanty Enterprises Precedent — Jai Bajarangi Traders vs State Tax Officer, Dhenkanal (W.P.(C) No.20714 of 2025)
Facts of the Case
M/s. Jai Bajarangi Traders' GST registration was cancelled by an order dated 12.03.2024, pursuant to a show cause notice dated 06.02.2024. The petitioner, undertaking to pay the tax, interest, late fee...
Punjab and Haryana High Court Holds Rule 86A Cannot Be Used to Create Negative Balance in Electronic Credit Ledger Beyond Available ITC — M/S Vee Kay Concast Pvt Ltd vs Union of India (CWP-32284-2025)
Facts of the Case
M/S Vee Kay Concast Private Limited (GSTIN 03AACCS1850M1ZF), registered under the CGST and PGST Acts, found its Electronic Credit Ledger (ECL) blocked in negative on 30.09.2025, without prior notice, u...
Orissa High Court Condones Delay in Invoking Rule 23 OGST Rules for Revocation of Registration Cancellation Subject to Payment of Dues — Ananta Charan Patra vs Principal Commissioner of Central Goods and Service Tax (W.P.(C) No.33526 of 2025)
Facts of the Case
M/s. Ananta Charan Patra's GST registration under the CGST/State GST Act was cancelled by an order dated 09.10.2023, pursuant to a show cause notice dated 06.09.2023. The petitioner, expressing readine...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Absence of Document Identification Number, Directs Fresh Assessment With DIN and Notice — Sri Sai Maheswari Granites vs Deputy Assistant Commissioner ST (WRIT PETITION NO: 14602 OF 2025)
Facts of the Case
M/s. Sri Sai Maheswari Granites was served with an assessment order dated 27.11.2024 for the period 2020-23, issued in Form GST DRC-07, which did not carry a Document Identification Number (DIN) either...
Karnataka High Court Sets Aside Section 73(9) Order Passed Without Notice, Restores GST Registration and Remits Matter to Show Cause Stage With Cost — Vyasa Seeds Pvt Ltd vs Additional Chief Secretary, Ministry of Finance (WP No. 16269 of 2025)
Facts of the Case
M/s Vyasa Seeds Private Limited (GSTIN 29AADCV6577G1ZT) challenged an order dated 26.08.2024 passed under Section 73(9) read with Sections 61 and 50 of the CGST/KGST Act, 2017, for the period April 201...
Allahabad High Court Sets Aside Section 73(9) UPGST Order for Being Passed Ex Parte Without Fixing or Communicating a Fresh Hearing Date — Shri Jai Durege Builders vs State of U.P. (WRIT TAX No. 4167 of 2025)
Facts of the Case
Shri Jai Durege Builders challenged an order dated 16.02.2025 passed on Form GST DRC-07 under Section 73(9) of the UPGST Act, 2017. A show cause notice under Section 73 had been issued on 30.10.2024 (g...
Delhi High Court Holds Consolidated Show Cause Notice Spanning Multiple Financial Years Valid in Fraudulent ITC Cases Under Sections 73 and 74, Directs Appeal on Merits Without Limitation Bar — Shree Shyam Polymers vs Additional Commissioner, CGST, Delhi North (W.P.(C) 5202/2025)
Facts of the Case
M/s Shree Shyam Polymers challenged an Order-in-Original dated 27.01.2025 passed by the Additional Commissioner, CGST, Delhi North, along with the underlying show cause notice dated 23.07.2024 issued b...
Madras High Court (Madurai Bench) Quashes Section 73 Assessment Order Against Lakshmi Agencies on 25% Pre-Deposit Despite Marginal Delay Beyond Condonable Appeal Period — Lakshmi Agencies vs Assistant Commissioner (ST) (W.P(MD)No.22224 of 2025)
Facts of the Case
Lakshmi Agencies, a proprietorship registered under GSTIN 33AGCPA9088N1Z3, was assessed for the year 2020-21 by an order dated 14.02.2025, preceded by a show cause notice in Form GST DRC-01 dated 26.11...
Karnataka High Court Relegates Fresh Green Agro Exports to Appellate Remedy Against Section 73(9) Order, Permits Bank Account Operation on 10% Tax Deposit — Fresh Green Agro Exports Pvt Ltd vs Commissioner of Commercial Taxes (WP No. 107001 of 2024)
Facts of the Case
M/s Fresh Green Agro Exports Pvt. Ltd., an exporter of gherkins registered under the KGST and CGST Acts, filed its returns for assessment year 2019-20. On audit, a show cause notice dated 23.05.2024 wa...
Orissa High Court Condones Delay in Revocation Application for Cancelled GST Registration, Subject to Clearing Outstanding Dues — Rahul Kumar Satapathy vs Commissioner of Central Goods and Services Tax, Bhubaneswar (WP(C) No.18351 of 2025)
Facts of the Case
The matter was taken up through hybrid mode. The petitioner, Rahul Kumar Satapathy, had his registration under the Central Goods and Services Tax Act, 2017 cancelled by order dated 30.10.2023, pursuant...