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Karnataka High Court Sets Aside Ex-Parte Section 73(9) GST Demand Order Passed on Portal-Only Service, Grants One More Opportunity on 10% Pre-Deposit — M/S. Sri Maruthi Traders vs Commercial Tax Officer (WP No. 30787 of 2025)
Facts of the Case
Pursuant to an intimation in Form GST DRC-01A dated 20.07.2024, to which the petitioner did not respond, the respondent issued a show cause notice dated 28.11.2024 under Section 73(1) of the CGST/KGST ...
Gauhati High Court Holds Summary of Show Cause Notice in Form GST DRC-01 Cannot Substitute a Proper Section 73 Notice, and Unsigned Attachments Violate Rule 26(3); Sets Aside Demand Order — Arnab Kumar vs State of Assam (WP(C) No. 6903 of 2025)
Facts of the Case
The petitioner was issued a Summary of Show Cause Notice dated 21.12.2023 in Form GST DRC-01 for the financial year 2018-19, which stated that a show cause notice was attached; the attachment, however,...
Orissa High Court Again Condones Delay in Seeking Revocation of Cancelled GST Registration Following Mohanty Enterprises — M/s. Shree Shyam Fuels vs The Commissioner, CGST, CX and Customs (W.P.(C) No.24175 of 2025)
Facts of the Case
The petitioner's GST registration under the SGST Act, 2017 was cancelled by order dated 17.08.2023, pursuant to a show cause notice dated 05.07.2023. As a consequence, the petitioner was unable to file...
Madras High Court Permits King Marine Service to File Belated GST Appeal Beyond Limitation Subject to 10% Pre-Deposit (W.P(MD) No. 31979 of 2025)
Facts of the Case
Tvl. King Marine Service challenged an order dated 04.03.2025 passed by the State Tax Officer-1 (Data), Intelligence Wing, Tirunelveli Division, in respect of GSTIN 33AEQPR1572Q1ZP for the tax period A...
Delhi High Court Restores GST Registration Cancelled for Non-Filing of Returns During NCLT Proceedings, Subject to Filing Returns and Paying Dues Within Eight Weeks — Infigon Ventures Private Limited vs Superintendent CGST (W.P.(C) 10454/2025)
Facts of the Case
Infigon Ventures Private Limited's GST registration was cancelled with effect from 01.07.2024 for non-filing of returns, and its application for revocation of the cancellation was rejected by order dat...
Andhra Pradesh High Court Permits Delayed Appeal Against GST Assessment and Penalty Orders Returned Unserved by Registered Post — Mr. Juturi Srinivasa Rao vs State of Andhra Pradesh (WP No. 15275 OF 2025)
Facts of the Case
The petitioner, a Junior Assistant employed with the Roads and Buildings Department, challenged a recovery notice dated 06.05.2025 (Form GST DRC-13) issued to his banker for recovery of amounts due und...
Uttarakhand High Court Permits Revocation Application Against GST Registration Cancellation for Non-Filing of Returns, Following Coordinate Bench Precedent — Sunil Kumar (Writ Petition (M/B) No. 544 of 2025)
Facts of the Case
The petitioner, Sunil Kumar, a taxable person registered under the GST Act, 2017, had his GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, vide order dated 12.03.2024, on th...
Karnataka High Court Applies Hikal Limited Ruling to Quash Show Cause Notice Issued Under Rule 96(10) CGST Rules and Directs Refund of IGST — British Engins India Pvt. Ltd. vs Union of India (Writ Petition No. 3938 of 2020)
Facts of the Case
British Engins India Private Limited challenged Notifications No. 53/2018-CT and 54/2018-CT dated 09.10.2018, which restricted exporters who availed concessional-duty import benefits from claiming refu...
Allahabad High Court Holds Taxpayer With Cancelled GST Registration Not Obligated to Monitor Common Portal, Quashes Section 73 and 79 Orders — M/S Sr Interiors vs State Of U.P. (WRIT TAX No. - 4463 of 2025)
Facts of the Case
The petitioner's GST registration had been cancelled on 19.10.2020, after which no business was carried out. Subsequently, a show cause notice was uploaded on the GST portal and, on the basis of that n...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation Subject to Payment of All Dues — Ajit Kumar Parida (W.P.(C) No.15874 of 2025)
Facts of the Case
The petitioner, Ajit Kumar Parida, had his GST registration cancelled by order dated 12th September 2019, pursuant to a show cause notice dated 21st August 2019, under the Odisha Goods and Services Tax...