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Appeal Reserved for Orders Cannot Later Be Dismissed for Non-Prosecution: Punjab and Haryana High Court Sets Aside Section 107 Appellate Order and Remands GST Appeal of World Phone Internet Services Private Limited for Fresh Decision on Merits (CWP No.10053 of 2025)
Facts of the CaseWorld Phone Internet Services Private Limited's appeal filed under Section 107 of the CGST/HGST Act, 2017 before the Joint Commissioner (Appeals), Gurugram, was dismissed for non-prosecution by order dat...
Karnataka High Court Quashes Rule 86A Blocking of Electronic Credit Ledger for Absence of Independent 'Reasons to Believe' and Pre-Decisional Hearing, Following K-9 Enterprises — RDTMT Steels (India) Private Limited vs Assistant Commissioner of Commercial Tax (Writ Petition No. 37316 of 2025)
Facts of the Case
M/S RDTMT Steels (India) Private Limited's Electronic Credit Ledger (ECL) was blocked by a communication dated 19.11.2025, invoking Rule 86A of the CGST Rules, 2017, pursuant to a reference from the As...
Madras High Court Sets Aside GST Assessment and Bank Attachment on 25% Deposit Despite Petitioner's Own Delay in Filing Reply — M/s. Raamdev Logistics vs State Tax Officer, Thoothukudi (W.P(MD) No. 15179 of 2026)
Facts of the Case
M/s. Raamdev Logistics, a proprietary concern in Thoothukudi, challenged an assessment order dated 22.12.2025 for GSTIN 33AJFPV4357B1ZB (tax period 2021-22), and sought defreezing of its bank account a...
Writ Petition Over Non-Constitution of GST Appellate Tribunal Disposed of With Direction to Comply With Section 112(8) Pre-Deposit and Staggered GSTAT Filing Timeline: Orissa High Court in Devdev Pati vs Chief Commissioner, CT & GST (W.P.(C) No.13888 of 2026)
Facts of the CaseThe petitioner, M/s Devdev Pati, Bhubaneswar, challenged an order dated 13th August 2024 passed by the State Tax Officer under Section 73 of the CGST/OGST Act, 2017 for tax periods April 2019 to March 20...
GST Registration Cancellation Quashed for Using Wrong Show Cause Notice Form and Denying the Statutory 30-Day Period: Gauhati High Court Restores Registration in Shobnam Ara Begum Mazumder vs Union of India (WP(C)/6789/2025)
Facts of the CaseThe petitioner, running a goatery business, obtained GST registration in Form GST REG-06 on 13.06.2023 under the CGST Act, 2017. On 10.06.2024, the department issued a show cause notice for cancellation ...
No ITC on Electricity Supplied to Employee Township, and Rule 43 Duty Credit Scrip Exclusion Held Prospective Only From 5 July 2022: Chhattisgarh High Court Dismisses BALCO's ITC Refund Petitions (WPT No. 14 of 2021 and batch)
Facts of the CaseBharat Aluminium Company Limited (BALCO), which manufactures and exports aluminium products at Korba, Chhattisgarh, operates two captive power plants using imported coal on which it pays GST Compensation...
GST Registration Cancellation Order Without DIN Number Set Aside Following Pradeep Goyal Supreme Court Ruling: Andhra Pradesh High Court Grants Liberty to Re-Issue With DIN in Konda Reddy Mangunuru vs Assistant Commissioner (ST) (W.P.No.17322 of 2025)
Facts of the CaseThe petitioner, Konda Reddy Mangunuru, challenged proceedings dated 25.10.2024 and the consequential Order for Cancellation of Registration dated 25.11.2024 in Form GST REG-19, passed by the Assistant Co...
Section 74 Ex-Parte GST Assessment Order Quashed on 25% Pre-Deposit, Treated as Addendum to Show Cause Notice: Madras High Court Directs Fresh Order on Merits in D S Muthuchamy vs Commissioner of Commercial Taxes (W.P.(MD) No.20019 of 2025)
Facts of the CaseThe petitioner, D.S.Muthuchamy, challenged an assessment order dated 30.04.2024 for the tax period April 2018 to March 2019, passed by the Deputy State Tax Officer, Palani, under the CGST/TNGST Act, 2017...
Section 161 Rectification Used to Recall a Favourable Appellate Order Held Impermissible Review: Allahabad High Court Restores Assessee's Appeal Relief in Opasil Pigments And Chemicals vs State of U.P. (WRIT TAX No. 613 of 2020)
Facts of the CaseThe petitioners, Opasil Pigments And Chemicals (P) Ltd. and M/s Shyam Enterprises (decided by common order), had earlier succeeded before the Appellate Authority, which by order dated 8.2.2020 allowed th...
GST Demand Order Confirming Tax Far Exceeding the Show Cause Notice Amount Quashed for Violating Section 75(7): Allahabad High Court Remands for Fresh Adjudication in Sai Computers vs State of U.P. (WRIT TAX No. 4370 of 2025)
Facts of the CaseThe petitioner, M/s Sai Computers, challenged an order dated 28.08.2024 passed under Section 74 of the CGST Act, 2017, which raised a demand of Rs.1,55,878.26 for the period relevant to FY 2019-20. This ...