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Allahabad High Court Quashes Section 73 GST Order Uploaded Under 'Additional Notices' Tab, Follows Ola Fleet Technologies to Grant Fresh 15-Day Notice — V.R. Distributers vs State of Uttar Pradesh (Writ Tax No.3821 of 2025)
Facts of the Case
The petitioner, M/s V.R. Distributers, challenged an order dated 20.04.2024 passed under Section 73 of the Goods and Service Tax Act, 2017 by the Assistant Commissioner, State Tax, Sector-11, Prayagraj...
Delhi High Court Sets Aside Ex-Parte GST Section 73 Order for Denial of Hearing Opportunity Subject to Costs, Leaves Section 168A Notification Challenge Open Pending Supreme Court — Markex Branding Solutions vs Commissioner of Delhi GST (W.P.(C) 15643/2025)
Facts of the Case
The petitioner, Ms Markex Branding Solutions Pvt. Ltd., challenged a Show Cause Notice dated 28th May 2024 and a consequent order dated 20th August 2024 passed by the Sales Tax Officer for FY 2019-20, ...
Karnataka High Court Holds Pre-Adjudication Protest Payment and Electronic Credit Ledger Debit Both Satisfy Section 107(6) CGST Pre-Deposit, Restores Appeal on Merits — Getronics Solutions India vs Commissioner of Central Tax Appeals-II (WP No.11470 of 2024)
Facts of the Case
The petitioner, Getronics Solutions India Private Limited, faced proceedings under Section 74 of the CGST Act, 2017 for the period July 2017 to March 2020. During the pendency of adjudication, it paid ...
Karnataka High Court Quashes Section 74 CGST Show Cause Notice Against NCS Pearson on OIDAR Classification of GMAT Tests, Holds Wilful Suppression Not Made Out Where Revenue Had Full Knowledge via AAR/AAAR Proceedings (WP No. 7635 of 2024)
Facts of the Case
The petitioner, NCS Pearson Inc., a US-based corporation operating through its 'Pearson Vue' division which conducts GMAT tests on behalf of GMAC, challenged a Show Cause Notice dated 12.02.2024 issued...
Madras High Court Sets Aside Section 73 ITC Reversal Order Against NM Construction, Directs Fresh Assessment Applying Retrospective Section 16(5) Benefit Under Finance (No.2) Act 2024 (W.P(MD)No.34128 of 2025)
Facts of the Case
The petitioner, M/s.NM Construction, challenged an Order-in-Original No.06/2023 dated 21.12.2023 passed under Section 73 of the CGST Act for the assessment period July 2017 to March 2019, relating to r...
Madras High Court Quashes Cryptic TNGST Section 73 Assessment Order Against Nesta Subject to 25% Pre-Deposit, Treats Impugned Order as Addendum to Show Cause Notice (W.P.(MD) No. 20784 of 2026)
Facts of the Case
The petitioner, Tvl. Nesta, challenged an assessment order dated 18.12.2025 passed under Section 73 of the TNGST Act for the assessment year 2021-22 (GSTIN 33BAGPS9535M1Z2, Reference No. ZD331225297772...
Karnataka High Court Sets Aside Two Conflicting Section 73 Adjudication Orders Passed Against Nagana Contractor for the Same Tax Period by Different Officers, Remits to Stage of Reply to Show Cause Notice (WP No. 36301 of 2025)
Facts of the Case
The petitioner, M/S Nagana Contractor, registered under the GST Act, was subjected to two separate adjudication orders under Section 73(9) of the KGST/CGST Act for the identical tax period/financial ye...
Allahabad High Court Quashes Section 74 GST Order Against RTS Electricals for Demanding More Than the Show Cause Notice Amount, Enforces Section 75(7) Bar on Excess Demand (Writ Tax No. 1031 of 2025)
Facts of the Case
The petitioner, M/S R.T.S. Electricals And Civil India Pvt. Ltd., was issued a show cause notice dated 26.09.2023 under Section 74 of the GST Act in Form GST DRC-01, calling upon it to explain why tax,...
Calcutta High Court Directs DGGI to Consider Maithan Steel and Power's Pre-Show-Cause Reply Alongside Fresh Reply Before Adjudicating GST Demand Cum Show Cause Notice (WPA 24088 of 2025)
Facts of the Case
The petitioner, Maithan Steel and Power Limited, challenged a notice to show cause cum demand dated 25.06.2025 issued by the Additional Director, DGGI, Kolkata Zonal Unit. The petitioner's grievance wa...
Allahabad High Court Quashes 2022 Section 73 Order Against Maa Nirmala Devi Associates for Notice Uploaded Under 'Additional Notices' Tab, Applies Ola Fleet Technologies Precedent (Writ Tax No. 5018 of 2025)
Facts of the Case
The petitioner, M/s Maa Nirmala Devi Associates, challenged an order dated 04.04.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Dhampur, Bijnor, under Section 73 of the GST Act, whereb...