Facts of the Case
The petitioner, M/s Siva Sai Constructions, was served with an assessment order in Form GST DRC-07 dated 29.04.2024 for FY 2018-19. The petitioner challenged the order on several grounds, including tha...
Facts of the Case
The petitioner, Tvl. Rajeswari Thermoplast, challenged an ex-parte order passed by the Assistant Commissioner (ST), Tuticorin III Assessment Circle, dated 12.04.2024 (GSTIN 33ACYPA5529Q1ZX/2018-19), al...
Facts of the Case
The petitioner, M/s Vaan Inc., challenged an Order-in-Original dated 05.02.2025 passed under Section 74 of the CGST/SGST Act for tax periods 2017-18 to 2021-22, contending it ought to have been passed ...
Facts of the Case
The petitioner, engaged in works contracts (road works, drains, etc.) executed for the Andhra Pradesh Industrial Infrastructure Corporation (APIIC), a Government entity, was assessed to GST at 18% on s...
Facts of the Case
The petitioner, M/s Shri Krishna Traders, was proceeded against under Section 73 of the GST Act for Financial Year 2018-19. Orders dated 23.12.2023 and 10.04.2024 were passed by the Deputy Commissioner...
Facts of the Case
The petitioner, a works contract service provider based in a remote village and dependent on a part-time accountant, was unaware of the login credentials to the GST portal and of the show cause notice ...
Facts of the Case
The petitioner, sole proprietor of 'Hotel Haris' and registered under the CGST/AGST Act, failed to file GST returns for a continuous period of six months. Consequently, a show cause notice dated 06.06....
Facts of the Case
The petitioner, a proprietary works contractor, was performing borewell drilling and pipeline installation work for the Directorate of Jal Jeevan Mission, with certain payments for completed work yet t...
Facts of the Case
The petitioner's goods were in transit from Delhi to Adilabad, Telangana, when they were intercepted at Agra. At the time of inspection, the e-way bill could not be produced, and it was found that the ...
Facts of the Case
The petitioner, a civil contractor carrying on business under GST registration No. 29BDDPP8286N1ZJ, was subjected to proceedings under Section 73 of the Karnataka GST Act for FY 2020-21, culminating in...