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
Madras High Court Sets Aside GST Assessment Order Passed Against Deceased Assessee, Grants Legal Heir Opportunity to Reply — C.Muthukarthik vs The Commercial Tax Officer, Kodaikanal (W.P.(MD) No.15190 of 2025)
Facts of the Case
The respondent Commercial Tax Officer, Kodaikanal, proceeded against the petitioner's father, the assessee S.M.Chandrasekar, by issuing notices in Form GST DRC-01 and DRC-01A relating to GSTIN 33AAOPC2...
Punjab and Haryana High Court Holds Uploading of SCN and Order-in-Original Only on GST Portal's 'Additional Notices' Tab Is Not Proper Service Under Section 169; Applies Luxmi Traders Ratio in Carlsberg India Pvt. Ltd. vs Commissioner (Appeals), CGST Gurugram (CWP-27229-2025)
Facts of the Case
M/s Carlsberg India Pvt. Ltd. filed this writ petition against the Commissioner (Appeals), Office of the Commissioner (Appeals), CGST, Gurugram, in a dispute arising from a notice and order-in-original...
Karnataka High Court Holds Central Tax Order Passed Against Deceased Assessee Void Ab Initio, Sets Aside Order-in-Original — Smt. Devaki vs Assistant Commissioner of Central Excise and Central Tax (GST) (WP No. 29814 of 2025)
Facts of the Case
The petitioner, Smt. Devaki, is the widow and legal heir of Late Baladka Rama Naik Kotekar, proprietor of M/s. Ganesh Prasad Tours and Travels, who passed away on 06.01.2024. Despite this, an Order-in-...
Allahabad High Court Quashes Mechanical GST Registration Cancellation Under Section 29(2)(d) for Want of Reasons, Applies Chandra Sain Precedent — Akshat Travels Solutions (Writ Tax No. 1104 of 2025)
Facts of the Case
M/S Akshat Travels Solutions challenged an order dated 03.08.2024 cancelling its GST registration under Section 29(2)(d) of the GST Act, as well as the appellate order dated 27.09.2025 dismissing its a...
Karnataka High Court Sets Aside GST Assessment Pending Supreme Court's Ruling on Validity of Section 168A Limitation-Extension Notifications — JMJ Contractors (WP No. 24876 of 2025)
Facts of the Case
M/s. JMJ Contractors was subjected to an audit for FY 2019-20 pursuant to a notice dated 15.07.2023 under Section 65 of the CGST/KGST Act, culminating in an Audit Report dated 15.05.2024 under Section ...
Patna High Court Quashes GST Refund-Rejection Order Founded on an Undisclosed CAG Report Figure as a Non-Speaking Order; Directs Fresh Reasoned Order With Oral Hearing — M/s Bishnu Flour Mills Pvt. Ltd. vs Union of India (CWJC No. 18879 of 2024)
Facts of the Case
M/s Bishnu Flour Mills Pvt. Ltd., through its Director Vivek Agrawal (son of Pradip Kumar Agrawal), sought quashing of an appellate order dated 09.09.2024 rejecting its appeal under Section 107 of the ...
Karnataka High Court Sets Aside GST Demand Order Passed Without Considering Assessee's Reply or Granting Personal Hearing — M/S Lalbagh Traders (Lubes) vs Assistant Commissioner of Commercial Taxes (WP No. 372 of 2024)
Facts of the Case
The petitioner, a partnership firm dealing in lubricants, was issued a show cause notice dated 27.09.2023 by the Assistant Commissioner of Commercial Taxes (Audit) under Section 73 of the CGST/KGST Act...
Orissa High Court Condones Delay for Revocation of Cancelled GST Registration, Directs Portal to Be Opened on Compliance — Nirupama Behera vs The Commissioner, CT & GST, Odisha (WP(C) No.19721 of 2025)
Facts of the Case
The petitioner's GST registration was cancelled, leaving her unable to invoke, within the ordinarily prescribed period, the proviso to Rule 23 of the Odisha GST Rules, 2017 to seek revocation. She had ...
Andhra Pradesh High Court Allows Transition of Excise Credit to GST Regime via Belated Tran-3 Form Filed in Filco Trade Centre Window, Holds CBIC Circular 180/12/2022 Inapplicable — Mahavir Auto Diagnostics (WP Nos.14494 & 14496 of 2024)
Facts of the Case
M/s. Mahavir Auto Diagnostics Private Limited, previously registered under the Andhra Pradesh Value Added Tax Act, migrated to the GST regime with effect from 01.07.2017 and sought to transition the ex...
Allahabad High Court Sets Aside Section 73 GST Demand Order Passed With Hearing Date Fixed Before the Reply Date and Barely Three Days' Notice on a Supplementary Demand; Directs Fresh Adjudication on Rs 4 Lakh Deposit — M/S Sarojani Associates vs Union of India (Writ Tax No. 5137 of 2025)
Facts of the Case
M/S Sarojani Associates, the petitioner, challenged an adjudicating order dated 29.04.2024 passed under Section 73 of the GST Act, 2017, raising a tax demand of Rs 39,48,390/-. The petitioner's case wa...