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Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Under Section 75(4), Reaffirms Mahaveer Trading Company — Radhey Narayan Industries vs State of U.P. (Writ Tax No. 1113 of 2025)
Facts of the Case
The petitioner, M/S Radhey Narayan Industries Private Limited, Barabanki, through its Director Shri Udit Singh, challenged an order dated 18.09.2025 passed under Section 73 of the U.P. Goods and Servic...
Karnataka High Court Quashes ITC Demand Against Micro Labs, Holds ISD Mechanism Not Mandatory for Distributing Common RCM Credit — Relies on CBIC Circular No.199/11/2023-GST (WP No. 8409 of 2025)
Facts of the Case
M/s. Micro Labs Limited, a pharmaceutical manufacturer headquartered in Bangalore and registered under the CGST Act in 20 States, was also registered as an Input Service Distributor (ISD) under Section...
Patna High Court Sets Aside Unreasoned Rejection of Fresh GST Registration, Holds CBIC Circular Requires Recorded Findings Under Section 29(2) — Maharaj Ji Enterprises vs Union of India (CWJC No. 15175 of 2024)
Facts of the Case
The petitioner, M/s Maharaj Ji Enterprises, through its proprietor, held a GST registration with the Madhubani Circle which was cancelled on 22.02.2023 for non-filing of returns for a continuous period...
Madras High Court Quashes Summary Rejection of Section 161 Rectification Application Over Retrospective ITC Relief Under Section 16(5) TNGST Act — Sri Balaji Metal Trading (W.P.(MD) Nos.16343 & 16344 of 2025)
Facts of the Case
Tvl. Sri Balaji Metal Trading suffered an assessment order dated 15.08.2024 for GSTIN 33ACGFS1555C1ZH (tax period 2019-20), part of which arose from denial of input tax credit under Section 16(4) of th...
Orissa High Court Condones Delay and Directs Consideration of Revocation of Braja Kishore Badajena's Cancelled GST Registration on Deposit of Dues (W.P.(C) No.26689 of 2025)
Facts of the CaseBraja Kishore Badajena's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 18th December, 2023, pursuant to a show cause notice dated 14th November, 2023,...
Allahabad High Court Quashes Section 73 GST Demand for Notice Uploaded Only Under 'Additional Notices and Orders' Tab, Follows Ola Fleet Technologies — Rishi Raj Construction vs State of U.P. (Writ Tax No. 4902 of 2025)
Facts of the Case
The petitioner, M/S Rishi Raj Construction, challenged an order dated 06.11.2023 passed by the Joint Commissioner (Corporate Circle), Trade Tax, Etawah Zone, Firozabad, under Section 73 of the Uttar Pr...
Telangana High Court Directs Rectification Under Section 161 TGST Act for Multiple Show Cause Notices/Orders Issued for Same Tax Period in M/s. Karthikeya Exhibitors vs. Deputy Commissioner (W.P.Nos.39246 & 39247 of 2025)
Facts of the Case
M/s. Karthikeya Exhibitors filed two connected writ petitions before the Telangana High Court, challenging multiple show cause notices and multiple orders passed for the same tax periods — April 2020...
Gauhati High Court Holds Summary of Show Cause Notice in Form GST DRC-01 Cannot Substitute a Proper Section 73 Notice, Quashes Order Against Arnab Kumar (WP(C)/6904/2025)
Facts of the CaseArnab Kumar was issued a Summary of Show Cause Notice dated 28.09.2023 in Form GST DRC-01, which stated that a show cause notice was attached, the attachment in fact being a determination of tax for Fina...
Madras High Court (Madurai Bench) Quashes Ex-Parte GST Assessment on M/s.T.V.L.Lifna Exporters LLP Subject to 25% Pre-Deposit of Disputed Tax (W.P(MD)No.22240 of 2025)
Facts of the Case
M/s.T.V.L.Lifna Exporters LLP challenged an assessment order dated 30.01.2025 passed by the Deputy State Tax Officer (ST)-2, Tuticorin, for the tax period 2020-21 (GSTIN 33AAHFL2174P1ZZ). The impugned ...
Karnataka High Court Remands Section 73 Demand Against Urban Gear Gifts LLP to Consider Supplier's GSTR-3B Disclosure Despite GSTR-1 Non-Disclosure, Extending Circular No. 183/15/2022 Benefit (WP No. 17685 of 2025)
Facts of the Case
M/s Urban Gear Gifts LLP, engaged in trading corporate gifts, received supplies from M/s Scope Amra Enterprises LLP during FY 2019-20. Although Scope Amra had disclosed the transaction and discharged i...