Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Delhi High Court Remands Ex-Parte GST Order Passed Under Notification No. 56/2023 for Fresh Reply and Hearing, Keeps Notification's Validity Open Pending Supreme Court's Ruling — M/S. IDN Homes Pvt. Ltd. vs Sales Tax Officer Class II/AVATO Ward 91, Zone 8 & Ors. (W.P.(C) 15393/2025)
Facts of the Case
M/S. IDN Homes Pvt. Ltd. challenged an order dated 10th August, 2024 (for Financial Year 2019-20) passed by the Sales Tax Officer Class-II/AVATO, Delhi, as well as the underlying Show Cause Notice date...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order Passed Without Personal Hearing, Reaffirms Mahaveer Trading Company on Mandatory Opportunity Under Section 75(4) — M/S Shree Infrapromoters Private Limited vs State of U.P. (Writ Tax No. 1195 of 2025)
Facts of the Case
M/S Shree Infrapromoters Private Limited, Lucknow, challenged the order dated 29.11.2023 passed under Section 73 of the U.P. GST Act, 2017, and the subsequent appellate order dated 06.10.2025 which dis...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order and Time-Barred Appeal Dismissal Where Notice Was Uploaded on 'Additional Tab', Applying Ola Fleet Technologies — M/S Jain Agencies, Balrampur vs State of U.P. Thru. Prin. Secy. (Writ Tax No. 968 of 2025)
Facts of the Case
M/S Jain Agencies, Balrampur, through its authorised signatory, challenged an order dated 28.03.2024 passed under Section 73 of the GST Act and the subsequent order dated 27.08.2025 by which its appeal...
Andhra Pradesh High Court Holds GST Assessment Orders Lacking Document Identification Number Are Invalid, Not Void, and Dismisses Belated Challenges on Ground of Laches — Mahadev Transport and Contractors vs Assistant Commissioner (WP.No.16500 of 2025 & batch)
Facts of the Case
This batch of writ petitions, led by M/s. Mahadev Transport And Contractors, challenged GST assessment orders (some dating back to 2021-2023) on the common ground that they lacked a Document Identifica...
Punjab & Haryana High Court Holds Rule 86A Cannot Be Used to Create Negative Balance in Electronic Credit Ledger Beyond Available ITC — M/s Arneja Steel Trader vs Union of India (CWP-32273-2025)
Facts of the Case
The petitioner, M/s Arneja Steel Trader, an active GST-registered business, challenged the action of the respondents in blocking its Electronic Credit Ledger (ECL) on 09.05.2025 and 29.08.2025 under Ru...
Allahabad High Court Quashes Section 74 ITC Reversal Against Buyer Solely on Ground of Supplier's Subsequent GST Cancellation Where Tax Was Paid Through Banking Channels — M/S Singhal Iron Traders vs Additional Commissioner And Another (Writ Tax No. 1356 of 2022)
Facts of the Case
M/S Singhal Iron Traders, a proprietorship engaged in trading iron scrap, challenged the order dated 30.09.2021 passed by the Assistant Commissioner, State Tax, Sector-4, Agra, and the appellate order ...
Orissa High Court Condones Delay in Revocation of Cancelled GST Registration on Undertaking to Pay Dues, Following Mohanty Enterprises — Smitarani Pradhan vs Additional State Tax Officer, Kalahandi Circle (W.P.(C) No. 23616 of 2025)
Facts of the Case
Smitarani Pradhan's GST registration was cancelled by an order dated 30th June, 2023, pursuant to a show-cause notice dated 9th May, 2023, under the State Goods and Services Tax Act, 2017. The petition...
Allahabad High Court Quashes Section 73 GST Order Uploaded Only on 'Additional Notices' Tab, Follows Ola Fleet Technologies — M/S Jai Medical Agency vs State of U.P. (Writ Tax No. 1394 of 2025)
Facts of the Case
The petitioner, M/S Jai Medical Agency, through its proprietor Mata Prasad Kaushal, challenged an order dated 04.03.2024 passed by the Assistant Commissioner, State Tax, Sector-1, Pratapgarh, under Sec...
Allahabad High Court Quashes Section 73 GST Demand Where Show Cause Notice Was Uploaded Under 'Additional Notices and Orders' Tab, Following Ola Fleet Technologies — Swamy Logistics Private Limited vs State of U.P. and Another (Writ Tax No. 5019 of 2025)
Facts of the Case
M/S Swamy Logistics Private Limited filed this writ petition challenging an order dated 22.12.2023 passed by the Deputy Commissioner, State Tax, Sector-26, Kanpur, under Section 73 of the Goods and Ser...
Patna High Court Sets Aside GST Show Cause Notice and Order Issued With Wrong Taxpayer Identity, Records Department's Admission of Clerical Error — Triguna Nand Singh vs State of Bihar (CWJC No.12314 of 2025)
Facts of the Case
The petitioner, Triguna Nand Singh, challenged a show cause notice dated 30.09.2023 in Form GST DRC-01 and an ex-parte order dated 29.12.2023 under Section 73 of the CGST Act for tax period 2017-18, on...