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Karnataka High Court Holds Services Jointly Rendered by LTI Mindtree and Its Overseas Branches to Foreign Customers Qualify as Export of Service Under Section 2(6) IGST Act, Quashes Section 74 Notices (WP No. 10149 of 2024 and Connected Matters)
Facts of the CaseLTI Mindtree Limited, a Bengaluru-headquartered IT/ITES company with STPI and SEZ units, delivers services to overseas customers jointly through its Indian offices and its foreign branches (in the USA, F...
Allahabad High Court Holds Amount Deposited Under Protest During GST Search Can Be Adjusted Towards Mandatory Section 107(6) Pre-Deposit, Relies on VVF (India) — R M Dairy Products LLP vs State of U.P. (Writ Tax No. 987 of 2023)
Facts of the Case
The petitioner, M/s R M Dairy Products LLP, a manufacturer and trader of dairy products (GSTIN 09115FR3755M1ZA), had its premises surveyed by DGGSTI officers on 17.02.2021, during which it deposited Rs...
Andhra Pradesh High Court Quashes GST Registration Cancellation for Contradiction Between Recorded Reply and Stated 'No Reply' Finding — Lotus Biotech (WP No. 24753 of 2025)
Facts of the Case
M/s. Lotus Biotech was issued a show cause notice in Form GST REG-17 dated 03.09.2022 proposing cancellation of its GST registration. The petitioner submitted a reply dated 14.09.2022. However, the sub...
Madras High Court Condones Delay for AKS Product and Traders to File GST Appeal Against Ex Parte Order, Directs 10% Pre-Deposit Under Section 107 (W.P(MD)No.29423 of 2025)
Facts of the CaseTvl.AKS Product and Traders suffered an ex parte assessment order dated 17.02.2025 passed by the State Tax Officer, Commercial Taxes Building, Ettayapuram Circle, for GSTIN 33AVXPK3956B1ZD, tax period 20...
Allahabad High Court Quashes Section 73 and Section 79 GST Orders Uploaded on 'Additional Notices and Orders' Tab, Follows Ola Fleet Technologies — Raja Constructions vs Union of India (Writ Tax No. 1450 of 2025)
Facts of the Case
The petitioner, M/S Raja Constructions, through its proprietor Shabahat Husain, along with a second petitioner, challenged an order dated 23.04.2024 passed by the Assistant Commissioner, State GST, Luc...
Allahabad High Court Quashes Section 73 GST Order Against M/S Ramshankar for Denial of Personal Hearing, Follows Mahaveer Trading Company Precedent (Writ Tax No. 688 of 2025)
Facts of the Case
M/S Ramshankar, through its proprietor, challenged an order dated 28.08.2024 passed under Section 73 of the GST Act, as well as the subsequent appellate order dated 30.04.2025 dismissing its appeal. Th...
Allahabad High Court Quashes Section 73 GST Order Against M/S Sri Dayal Loha Bhandar for Identical Reply and Hearing Dates, Applying Mahaveer Trading Company (Writ Tax No. 441 of 2025)
Facts of the CaseM/S Sri Dayal Loha Bhandar, through its proprietor Shri Uma Shanker Gupta, challenged an order dated 07.07.2023 passed under Section 73 of the GST Act, 2017, along with the appellate order dated 28.02.20...
Delhi High Court Declines to Interfere With ITC-Fraud Show Cause Notice, Directs Adjudicating Authority to Decide Petitioner's Cross-Examination Request — Surjeet Kumar vs Union of India (W.P.(C) 18647/2025)
Facts of the Case
The petitioner, Surjeet Kumar, proprietor of M/s Chawla Steels, along with a connected petitioner Gaurav (proprietor of M/s Allied Plus Industries, and Surjeet's son), challenged a DRC-01 and show caus...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Want of Signature and DIN Number, Holds Delay Immaterial as Unsigned Order Is No Service — PSR Infrastructures (W.P.No.21027 of 2025)
Facts of the Case
M/s. PSR Infrastructures, a works contractor, was served with a summary of assessment order in Form GST DRC-07 dated 25.04.2025, passed for the tax period April 2019 to March 2020. The petitioner chall...
Andhra Pradesh High Court Sets Aside Composite GST Show-Cause Notice Spanning Four Years Against Panchmukh Sai Enterprise, Applying Its Section 73/74 Batch Ruling (W.P.No.27935 of 2025)
Facts of the CasePanchmukh Sai Enterprise, a registered partnership firm, was served with a show-cause notice dated 29.05.2024 in Form GST DRC-01, followed by an adjudication order dated 24.08.2024, consolidating multipl...