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Allahabad High Court Quashes Section 129(3) E-Way Bill Penalty Where Expired E-Way Bill Was a Mere Technical Lapse With No Intent to Evade Tax — Sachin Jain vs State of U.P. (Writ Tax No. 229 of 2024)
Facts of the Case
The petitioner, Sachin Jain, generated an e-invoice and e-way bill on 01.08.2024 for supply of Mentha Oil worth Rs. 1,16,12,160/- to a registered dealer in Badaun. The truck was dispatched from Baraban...
Karnataka High Court Division Bench Upholds Liberty to Seek Conversion of Section 74 Secondment-ITC Proceedings to Section 73 for Amnesty Benefit, in Light of Northern Operating Systems and CBIC Circular — Revenue vs Toyotetsu India and Group Companies (WA No. 1655 of 2025 and connected matters)
Facts of the Case
Central GST authorities filed a batch of six writ appeals against similar Single Judge orders that had interfered with Show Cause Notices, Orders-in-Original, or Orders-in-Appeal issued under Section 7...
Madras High Court Sets Aside GSTR-2A vs GSTR-3B Mismatch Order Where Tax Already Paid and Only Interest/Penalty Confirmed Ex-Parte via Portal Upload — Snekha Agency vs Appellate Deputy Commissioner (GST) (W.P.(MD) No. 6060 of 2026)
Facts of the Case
The petitioner, Snekha Agency, challenged an order dated 14.10.2024 (GSTN 33AWHPM7660HIZC) passed by the State Tax Officer-II (Inspection), for the tax period July 2017 to March 2018, arising out of a ...
Delhi High Court Sets Aside GST Registration Cancellation and Revocation-Rejection Orders, Reverts Matter to Show Cause Notice Stage — Cosmo Beauty World vs Superintendent, Range 81 CGST (W.P.(C) 12905/2025)
Facts of the Case
The petitioner, Cosmo Beauty World, challenged an order dated 04.02.2025 cancelling its GST registration with effect from 31.05.2023, on the ground that returns had not been furnished properly under Se...
Karnataka High Court Holds Section 50 Interest Cannot Be Levied on Input Tax Credit Available in Electronic Credit Ledger, Only on Delayed Cash Payment — Bangalore International Airport Limited vs Union of India (WP No. 6502 of 2020)
Facts of the Case
The petitioner, Bangalore International Airport Limited, challenged a notice dated 17.03.2020 (bearing DIN 20200357YW00005N4070) demanding interest of Rs. 1,33,21,214/- for delayed payment of tax for t...
Gauhati High Court Reaffirms That a Summary of Show Cause Notice in DRC-01 Cannot Substitute the Statutory Notice Under Section 73(1), Sets Aside Section 73 Order — Bitupon Doley vs State of Assam (WP(C)/1565/2025)
Facts of the Case
The petitioner, Bitupon Doley, challenged proceedings of the Assistant Commissioner of State Tax, Jorhat-6, alleging that a summary of show cause notice dated 12.12.2023 was issued without any show cau...
Allahabad High Court Holds Assessee Not Bound to Monitor GST Portal After Registration Cancellation; Quashes Section 74 Order for Improper Service — Jai Maa Gayatri Traders vs State of U.P. (Writ Tax No. 1164 of 2025)
Facts of the Case
The petitioner, M/s Jai Maa Gayatri Traders through its proprietor Jyoti Nishad, had its GST registration cancelled on 01.06.2023. After cancellation, the petitioner carried on no further business. Sub...
Madras High Court Permits Belated GST Appeal Without Limitation Bar and Waives Mandatory Pre-Deposit Where Only Interest and Penalty Are Disputed — Tvl. Ganesha Vilas vs Deputy Commercial Tax Officer (W.P.(MD) No. 34098 of 2025)
Facts of the Case
The petitioner, Tvl. Ganesha Vilas, represented by its proprietor G. Navaneetha Kannan (GSTIN 33ACHPN4030C1Z8), challenged an ex-parte order in GST DRC-07 dated 05.02.2025 passed by the Deputy Commerci...
Gauhati High Court (Kohima Bench) Quashes ITC Demand for Absence of Proper Show Cause Notice on Department's Own Concession — East India Construction Co. vs Union of India (WP(C) No. 46 of 2025)
Facts of the Case
The petitioner, M/s East India Construction Co., a Jharkhand-based partnership firm, was issued a Demand-cum-Show Cause Notice dated 16.09.2022 under Form GST DRC-01 by the Additional Commissioner, Cen...
Allahabad High Court Quashes GST Order for Uploading Notice on Additional Notices Tab, Follows Ola Fleet Technologies Precedent — Baijnath Scrap Center vs State of Uttar Pradesh (Writ Tax No. 3749 of 2025)
Facts of the Case
The petitioner, M/s Baijnath Scrap Center, challenged an order dated 19.08.2023 passed by the Deputy Commissioner, State Tax, Sector-14, Agra, under Sections 122(1)(ii) and 127 of the GST Act, 2017, wh...