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Allahabad High Court Quashes Section 129(1)(b) Penalty Where Invoice Was Presented, Applying M/s Halder Enterprises on Owner-of-Goods Determination — M. A. Traders And 7 Others vs State of U.P. and Another (Writ Tax No. 3002 of 2025)
Facts of the Case
M. A. Traders and 7 others challenged an order dated 30.05.2025 passed under Section 129(3) of the UP GST Act by the Assistant Commissioner, Commercial Tax Mobile Unit-11, Kanpur, and a subsequent rect...
Allahabad High Court Quashes Section 73 GST Order and Notice, Holds Taxpayer With Cancelled Registration Not Obliged to Check GST Portal — Anand Kumar Goel (Shree Durga Trading Company) vs State of U.P. (Writ Tax No. 1589 of 2025)
Facts of the Case
The petitioner, Anand Kumar Goel, proprietor of M/S Shree Durga Trading Company, had his GST registration cancelled on 23.07.2022, after which he carried out no further business. A show cause notice da...
Madras High Court (Madurai Bench) Declines to Interfere on Merits But Grants Liberty to File Time-Barred GST Appeal on Payment of Costs, Citing Singh Enterprises and Hongo India — Tvl. Balakrishnan & Co-Arull Ayyanar Rice Mill vs The State Tax Officer, Madurai (W.P(MD) No. 20458 of 2025)
Facts of the Case
Tvl. Balakrishnan & Co-Arull Ayyanar Rice Mill challenged an order dated 27.02.2025 (GSTIN 33BOLPS7406G1ZR/2020-2021, Form GST DRC-07 reference ZD330225282129G) passed for the tax period April 2020...
Madras High Court Quashes GST Assessment Order Passed Beyond Limitation Under Vitiated Notifications 9/2023 and 56/2023-Central Tax, Following Tata Play Limited Ruling; Lifts Bank Attachment — Green Cardamom Trading Company (W.P(MD) No. 32384 of 2025)
Facts of the Case
Green Cardamom Trading Company challenged Notification No. 09/2023-Central Tax dated 31.03.2023, the corresponding State notification G.O.Ms. No. 41 dated 05.04.2023, Notification No. 56/2023-Central T...
Gauhati High Court Permits Restoration of GST Registration Cancelled for Non-Filing of Returns, Clarifies Section 73(10) Limitation Runs From Date of Restoration Order — Prabhat Das vs Union of India (WP(C)/4590/2025)
Facts of the Case
The petitioner, Sri Prabhat Das, sole proprietor of M/s Priyanshi Enterprises and a registered CGST/AGST assessee, was served a show cause notice on 13.11.2023 for non-filing of GST returns for a conti...
Madras High Court (Madurai Bench) Permits Appeal Against Ex-Parte GST DRC-07 Order Beyond Limitation on 10% Pre-Deposit — Tvl. Sri Udhayam Pipes & Traders vs Assistant Commissioner (ST) (W.P(MD)No.34038 of 2025)
Facts of the Case
The petitioner, Tvl. Sri Udhayam Pipes & Traders, a GST registrant in Dindigul, suffered an ex-parte assessment order dated 24.06.2024 passed by the Assistant Commissioner (ST), Dindigul Rural Asse...
Allahabad High Court Quashes Rs 20.61 Crore GST Demand for Exceeding the Amount Proposed in the Show Cause Notice, in Breach of Section 75(7) — M/S Mani Enterprises vs State of U.P. and Another (Writ Tax No. 4962 of 2025)
Facts of the Case
M/S Mani Enterprises challenged an order dated 21.03.2025 raising a GST demand of Rs 20,61,38,473.46/- for the period April 2022 to March 2023. A show cause notice dated 21.11.2024 under Section 74 of ...
Chhattisgarh High Court Directs GST Authorities to Decide Registration Cancellation Objections Within Three Weeks After Fresh Objection Filed Under Rule 21 — Vijay Laxmi Trade Company vs Assistant Commissioner of State Tax (WPT No. 150 of 2025)
Facts of the Case
The petitioner, proprietor of Vijay Laxmi Trade Company, was issued a show cause notice by the Assistant Commissioner of State Tax, Raipur, proposing cancellation of GST registration on the ground of a...
Andhra Pradesh High Court Directs Revocation Pathway for Cancelled GST Registration Following Its Own Precedent, Conditioned on Filing Draft Returns and Depositing Dues — M/s. Maaz Steels vs Superintendent of Central Tax (WP No. 14853 of 2025)
Facts of the Case
M/s. Maaz Steels challenged a show cause notice-cum-order in Form GST REG-17 dated 28.12.2020 and the subsequent order of cancellation of registration in Form GST REG-19 dated 07.01.2021, passed for no...
Karnataka High Court Sets Aside Ex-Parte Section 73 Order Where ASMT-10 and SCN Were Uploaded Under 'Others' Tab, Remits to Reply Stage — M/S Regalos vs Commercial Tax Officer (Writ Petition No. 31442 of 2025)
Facts of the Case
M/S Regalos was issued a notice in FORM GST ASMT-10 dated 27.10.2023 alleging a mismatch between ITC availed and GSTR-2A/GSTR-3B figures, followed by a show-cause notice dated 19.12.2023 under Section ...