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Orissa High Court Disposes of GST Writ Petition With Directions to Comply With Section 112(8) Pre-Deposit and File Second Appeal Before Newly Functional GSTAT — Chita Ranjan Lenka vs Chief Commissioner of CT & GST (W.P.(C) No. 31131 of 2025)
Facts of the Case
The petitioner, M/s. Chita Ranjan Lenka, challenged an order dated 30th July 2024 passed by the State Tax Officer, Cuttack-I City Circle, under Section 73 of the CGST/OGST Act, 2017 for the tax periods...
Madras High Court Revokes GST Registration Cancellation for Genuine Financial Hardship, Bars Payment of Dues From Unscrutinised ITC — BY4PETS (W.P.(MD)No.36264 of 2025)
Facts of the Case
Tvl.BY4PETS had its GST registration (GSTIN 33AAXFB1407B1ZW) cancelled by the Superintendent, Madurai Rural (South), vide order dated 24.04.2024, for failure to file GST returns for a continuous period...
Andhra Pradesh High Court Closes Batch of GST Appellate Writ Petitions Following Constitution of State Tribunal, Grants Eight Weeks to File Second Appeals Under Section 112 — Anjaneya Sea Foods vs State of Andhra Pradesh (W.P. No. 28062 of 2021 and Batch)
Facts of the Case
The lead petitioner, M/s. Anjaneya Sea Foods, along with well over a hundred connected petitioners spanning Writ Petitions filed between 2021 and 2026, had challenged First Appellate Orders passed unde...
Calcutta High Court Allows ITC Refund on 'Stereo System' Used in E-Rickshaw Manufacture as an 'Input' Under Inverted Duty Structure — Hooghly Motors Pvt. Ltd. vs The State of West Bengal (WPA no 1808 of 2025)
Facts of the Case
The petitioner, a manufacturer of e-rickshaws (commonly known as TOTO), sought a refund of Rs.8,94,583/- of unutilised input tax credit accumulated on account of an inverted duty structure, which was r...
Allahabad High Court Again Quashes Section 73 GST Order Where Personal Hearing Date Was Marked 'NA' in Show Cause Notice — Jagdish Enterprises (Writ Tax No. 880 of 2025)
Facts of the Case
M/S Jagdish Enterprises challenged an order dated 24.08.2024 passed under Section 73 of the GST Act, along with the appellate order dated 18.08.2025 dismissing its appeal as beyond limitation. The peti...
Punjab and Haryana High Court Holds Uploading GST Notice Only Under 'View Additional Notices and Orders' Tab Is Not Valid Service Under Section 169, Restores Proceedings to Show Cause Stage — GRB Engg. Works vs State of Punjab (CWP-24736-2025)
Facts of the Case
The petitioner, GRB Engg. Works, challenged an assessment order-in-original and the underlying show cause notice on the ground that both had been uploaded only under the 'View Additional Notices and Or...
Allahabad High Court Holds Service of GST Assessment Notice on Registered E-Mail Address Valid Under Section 169, Dismisses Writ and Relegates Hotel to Statutory Appeal — D.R. Hotels vs Deputy Commissioner, State GST (Writ Tax No. 575 of 2025)
Facts of the Case
The petitioner, M/S D.R. Hotels Pvt. Ltd., a five-star hotel at Lucknow registered under GST, challenged an ex-parte assessment order dated 19.02.2025 passed under Section 73 of the GST Act for the per...
Madras High Court Permits Belated Appeal Against Ex-Parte GST Order Subject to 10% Pre-Deposit, Waiving Limitation — Om Agencies (W.P(MD)No.31374 of 2025)
Facts of the Case
M/s. Om Agencies challenged an order dated 25.02.2025 passed in Form GST DRC-07 (Ref. No. ZD3302252536788) by the Deputy Commercial Tax Officer, Lalgudi Assessment Circle, on the ground that it was wit...
Karnataka High Court Quashes GST Registration Cancellation and Appellate Rejection on Parity With Coordinate Bench, Directs Restoration Subject to Filing of Returns — Sudarshan B Badiger vs Superintendent of Central Tax (Writ Petition No. 203013 of 2025)
Facts of the Case
The petitioner, Sri Sudarshan B Badiger, proprietor of M/s Yuvaraj Builders, Kalaburagi, was aggrieved by an order of cancellation of GST registration in Form GST REG-19 dated 18.09.2024, passed by the...
Allahabad High Court Quashes Section 73 UPGST Order for Notice Uploaded Under Wrong GST Portal Tab, Grants Benefit of Doubt Following Ola Fleet Technologies — M/S Sadbhavana vs State Of U.P. (WRIT TAX No. - 4665 of 2025)
Facts of the Case
The petitioner challenged an order dated 08.04.2024 passed by the Deputy Commissioner, State Tax, Varanasi, under Section 73 of the UPGST Act, 2017, creating a demand for the financial year 2018-19. It...