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Orissa High Court Condones Delay in Revocation of Cancelled GST Registration Subject to Payment of Dues, Applying Mohanty Enterprises — Prashanta Sethy vs The Principal Commissioner of Central Goods and Service Tax, Bhubaneswar (W.P.(C) No. 22270 of 2025)
Facts of the Case
Prashanta Sethy's GST registration was cancelled under the Central Goods and Services Tax Act, 2017 by an order dated 18th August, 2023, pursuant to a show cause notice dated 9th November, 2022. The pe...
Madras High Court (Madurai Bench) Permits Time-Barred Appeal Against Ex-Parte GST Order Without Reference to Limitation, Subject to 10% Predeposit — Tvl. 0.996 Sankarankoil Weavers Co-operative Society vs Superintendent of CGST and C.Ex., Sankarankoil Range (W.P.(MD) No. 33469 of 2025)
Facts of the Case
Tvl. 0.996 Sankarankoil Weavers Co-operative Society challenged an ex-parte order dated 24.01.2025 (Ref.No.ZD3301252037120, Form GST DRC-07) passed for the assessment year 2020-21 by the Superintendent...
Karnataka High Court Sets Aside Section 73(9) GST Demand on Cost, Grants Fresh Opportunity to Reply Where Non-Response Was Attributed to Bona Fide Reasons — Superseva Global Services Pvt. Ltd. vs Commercial Tax Officer (WP No.36714 of 2025)
Facts of the Case
The petitioner, Superseva Global Services Private Limited, was issued a show cause notice dated 12.10.2023 under Section 73(1) of the CGST/KGST Act. Having failed to submit a reply, the respondent conf...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order for Denial of Personal Hearing, Applies Mahaveer Trading Company Precedent — M/S Shri Balaji Provision Store vs State of U.P. Thru. Prin. Secy. Tax And Registration (Writ Tax No. 1272 of 2025)
Facts of the Case
M/S Shri Balaji Provision Store, through its proprietor Rakesh Kumar, challenged an order dated 08.12.2023 passed under Section 73 of the U.P. GST Act, 2017, as well as the appellate order dated 08.10....
Madras High Court (Madurai Bench) Treats Quashed GST Assessment as Fresh Show Cause Notice for a Taxpayer with Cancelled Registration, Applying Katyal Industries, Subject to 10% Predeposit — V.Nandakumar vs The State Tax Officer (FAC), Kovilpatti-2 (W.P.(MD) No. 30982 of 2025)
Facts of the Case
V.Nandakumar challenged an assessment order dated 19.05.2025 (GSTIN 33ALLPN9047N1ZF, Tax Period 2023-2024) calling upon him to pay tax of Rs.6,89,554/- along with interest and penalty. The order had be...
Uttarakhand High Court Permits GST Registration Revocation Application on Filing Returns and Payment of Dues, Following Coordinate Bench Order — Ankit Jain vs State Tax Officer (WP(M/B) No. 911 of 2025)
Facts of the Case
The petitioner, Ankit Jain, a taxable person registered under the GST Act, had his registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, on the ground of failure to furnish GST retur...
Delhi High Court Disposes of Challenge to DGGI Provisional Attachment After One-Year Period Under Section 83(2) CGST Act Lapses and Bank Account is Voluntarily Restored — VK Enterprises Through Its Proprietor Sh. Vijay Chopra vs Directorate General of Goods and Services Tax Intelligence (W.P.(C) 17012/2025)
Facts of the Case
M/S VK Enterprises, through its proprietor Sh. Vijay Chopra, challenged a Provisional Attachment order dated 27th April, 2024, passed by the Directorate General of GST Intelligence, Gurugram Zonal Unit...
Allahabad High Court Quashes Unreasoned GST Registration Cancellation Order Passed Without Hearing, Follows Chandra Sain Ruling — Bhoomi Tour and Travels vs State of U.P. (Writ Tax No. 1152 of 2025)
Facts of the Case
The petitioner, M/S Bhoomi Tour And Travels, challenged an order dated 29.03.2024 cancelling its GST registration under Section 29(2)(d) of the GST Act, along with an appellate order dated 25.09.2025 d...
Karnataka High Court Quashes ITC Denial on Telecom Towers, Holds Towers are Movable Property Outside Section 17(5)(d) CGST Act, Following Delhi High Court's Bharti Airtel Ruling Affirmed by Supreme Court — M/S Indus Towers Limited vs Deputy Commissioner of Commercial Taxes (Writ Petition No. 18850 of 2024)
Facts of the Case
M/S Indus Towers Limited was issued a Show Cause Notice dated 24.05.2024 in FORM GST DRC-01 by the Deputy Commissioner of Commercial Taxes, proposing to demand and recover Input Tax Credit of Rs.24,22,...
Telangana High Court Relegates GST Penalty Appeal to Newly Functional Appellate Tribunal, Applies Amended Section 112(8) Proviso for Penalty-Only Orders — Annai Infra Developers Ltd. vs Commissioner of Customs and Central Tax (WP No. 32622 of 2025)
Facts of the Case
The petitioner, M/s. Annai Infra Developers Limited, challenged an order-in-appeal dated 30.09.2025, by which the appellate authority had refused to interfere with an order-in-original imposing a penal...