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Allahabad High Court Holds a Taxpayer Whose GST Registration Was Cancelled Long Ago Is Not Obliged to Monitor the Portal for Fresh Notices, Quashes Order Passed Without Physical Service — Deen Dayal Upadhyay vs State of U.P. and Another (Writ Tax No. 3576 of 2025)
Facts of the Case
Deen Dayal Upadhyay's GST registration under the UPGST Act had been cancelled on 12.10.2019, and it remained undisputed that the registration was never revived, nor had the petitioner ever sought its r...
Allahabad High Court Quashes GST Determination Made Against a Deceased Proprietor Without Notice to Legal Representatives, Interprets Section 93 CGST Act — M/S Gyan Metal Company vs State of U.P. and Another (Writ Tax No. 4428 of 2025)
Facts of the Case
Bharat Varshney and Bhuvan Varshney, sons of the deceased Gyan Prakash, challenged orders dated 27.05.2025 and 28.05.2025 passed under Section 74(9) of the Goods and Services Tax Act, 2017, raising dem...
Chhattisgarh High Court Grants Liberty to File Second GST Appeal Once Appellate Tribunal President Assumes Office, Applies Section 112(8) Statutory Stay — M/s Simran Construction vs State of Chhattisgarh (WPT No. 51 of 2024)
Facts of the Case
The petitioner, M/s Simran Construction, challenged an order dated 04.07.2023 passed by the Joint Commissioner (Appeals), State Tax, Raipur under Section 107 of the Chhattisgarh GST Act, seeking remand...
Allahabad High Court Grants Benefit of Doubt Where GST Notices Were Uploaded Under 'Additional Notices and Orders' Instead of 'Due Notices and Orders' Tab, Following Ola Fleet Technologies — M/S Manik Pharma vs State of U.P. (Writ Tax No. 2771 of 2025)
Facts of the Case
M/S Manik Pharma challenged orders dated 23.04.2024 and 14.12.2023 passed under Section 73 of the UP GST Act by the Assistant Commissioner, State Tax, Bareilly, creating a demand for the financial year...
Calcutta High Court Remands Section 74 GST Appeal for Fresh Test of Portal-Upload Date, Notes Department's Own Rectification Order Nullified Related Demand — Megacity Cement Pvt. Ltd. vs Deputy Commissioner (WPA 20331 of 2025)
Facts of the Case
The petitioners, Megacity Cement Pvt. Ltd. & Anr., challenged two orders: an appellate order dated 23.05.2023 under Section 107 of the WBGST/CGST Act dismissing their appeal against a Section 74 or...
Madras High Court Denies Appellate Remedy for Long Delay Under Singh Enterprises and Hongo India, But Grants Writ Relief on a Steep 50% Pre-Deposit Condition — M/s. Chendur Pandi Engineering Works (W.P(MD) No. 23475 of 2025)
Facts of the Case
M/s. Chendur Pandi Engineering Works, of North Street, Muthaiahpuram, Tuticorin, challenged an assessment order dated 03.11.2023 for the tax period April 2018-March 2019, preceded by a show cause notic...
Madras High Court (Madurai Bench) Permits Statutory Appeal Beyond Limitation in GSTR-3B/2A ITC Mismatch Case Where Entire Demand Already Recovered — Tvl. Velmurugan Plastics vs Assistant Commissioner (ST) (W.P.(MD)No.23339 of 2025)
Facts of the Case
The petitioner, Tvl. Velmurugan Plastics, challenged an assessment order dated 13.08.2024 for tax period 2019-20, passed following a show cause notice in Form GST DRC-01 dated 28.05.2024 to which the p...
Allahabad High Court (Lucknow Bench) Quashes Section 74 Order Where Notice Fixed the Same Date for Reply and Hearing, Following Mahaveer Trading Company — M/S Ajai Iron Store Thru. Prop. Ajay Kumar Gupta (Writ Tax No. 633 of 2025)
Facts of the Case
M/S Ajai Iron Store, through its proprietor Ajay Kumar Gupta, challenged an order dated 25.06.2022 passed under Section 74 of the GST Act and an appellate order dated 09.01.2024 dismissing its appeal a...
Allahabad High Court Quashes Section 73 GST Demand for FY 2017-18 Where Notice Was Uploaded Only on 'Additional Notices' Tab, Follows Ola Fleet Technologies — M/S Swaraj Gas Sewa vs State of U.P. (Writ Tax No. 4760 of 2025)
Facts of the Case
The petitioner, M/S Swaraj Gas Sewa, challenged orders dated 19.09.2023 and 12.12.2023 passed by the Deputy Commissioner, State Tax, Prayagraj, under Section 73 of the UPGST Act, 2017, creating a deman...
Madras High Court (Madurai Bench) Quashes GST Demand Contrary to Composition Scheme Entitlement Under Section 10, Remits for Fresh Order — Tvl. Ramya Sewings vs Assistant Commissioner (ST) (W.P(MD)No.22962 of 2025)
Facts of the Case
The petitioner, proprietor of Tvl. Ramya Sewings, had opted to pay tax under the Composition Scheme provided under Section 10 of the CGST/TNGST Act, 2017. Despite this, the respondent raised a demand c...