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Section 73 GST Demand Order Quashed Because Notice Was Uploaded to the Wrong GST Portal Tab: Allahabad High Court Applies Ola Fleet Technologies Precedent in Diesel Power Generators vs State of U.P. (WRIT TAX No. 3757 of 2025)
Facts of the CaseThe petitioner, M/s Diesel Power Generators, challenged an order dated 22.03.2024 passed by the Commercial/State Tax Officer, Ghaziabad, under Section 73 of the CGST/UPGST Act, 2017, creating a tax deman...
Ex-Parte Section 73 GST Order Quashed on Condition of 25% Pre-Deposit, Treated as Addendum to Show Cause Notice: Madras High Court Directs Fresh Orders on Merits in Mohana Constructions vs Deputy State Tax Officer (W.P.(MD) No. 19138 of 2025)
Facts of the CaseThe petitioner, M/s Mohana Constructions, a proprietorship registered under GST (GSTIN 33AERPI7170Q1ZR), challenged an assessment order dated 06.08.2024 for the year 2019-20 passed by the Deputy State Ta...
GST Adjudication Order Quashed for Failure to Examine Whether Leased Commercial Building Qualifies as 'Plant' Under Section 17(5)(d): Karnataka High Court Remands Matter Following Supreme Court's Safari Retreats Ruling in V R Sundara Murthy vs Commercial Tax Officer (WP No. 15596 of 2025)
Facts of the CaseThe petitioner, M/s V R Sundara Murthy, a sole proprietorship engaged in letting out commercial properties on rent and lease, challenged an Order-of-Adjudication dated 28.02.2025 passed by the Commercial...
Allahabad High Court Quashes Section 73 GST Proceedings Conducted in the Name of a Deceased Taxpayer Without Notice to Legal Representative in Nitin Sharma (Writ Tax No. 4454 of 2025)
Facts of the CaseThe petitioner, Nitin Sharma, son of deceased Kailash Saran Sharma, proprietor of M/s Imperial Security Services, challenged an order dated 07.02.2025 passed under Section 73(9) of the GST Act, 2017 rais...
Delhi High Court Sets Aside Retrospective GST Registration Cancellation of Harish Spares for Want of Notice on Retrospectivity (W.P.(C) 16183/2025)
Facts of the CaseThe petitioner, M/S Harish Spares (India), challenged an order dated 22.11.2024 cancelling its GST registration retrospectively with effect from 15.10.2019. The cancellation followed a show cause notice ...
Jammu and Kashmir High Court Directs Restoration of Aftab Ahmad's GST Registration Following Sheikh Mohammad Yousuf Precedent (WP(C) No. 1588/2025)
Facts of the CaseThe petitioner, Aftab Ahmad, sought restoration of his cancelled GST registration before the High Court of Jammu & Kashmir and Ladakh at Srinagar. Counsel for the petitioner relied on an earlier judg...
Andhra Pradesh High Court Relegates Sakthi Ferro Alloys to Appeal Over Fake ITC Section 74 Assessment, Treats 10% Deposit as Statutory Pre-Deposit (W.P. No.27655 of 2024)
Facts of the CaseThe petitioner, M/s Sakthi Ferro Alloys India Pvt. Ltd., engaged in steel scrap trading, logistics and TMT bar manufacturing, challenged an assessment order dated 05.09.2024 passed under Section 74 of th...
Karnataka High Court Quashes GST Demand on University Affiliation Fees, Holds CBIC Circulars Invalid in Rani Channamma University (WP No. 100780 of 2024)
Facts of the CaseThe petitioner, Rani Channamma University, Belagavi, challenged an adjudication order dated 30.12.2023 passed under Section 73(9) of the CGST/KGST Act, 2017 read with Rule 142(5), along with a subsequent...
Delhi High Court Directs Fresh Consideration of Zero-Rated Export GST Refund Claims for Vvivers India After Portal Tab Non-Service (W.P.(C) 2482/2025)
Facts of the CaseThe petitioner, Vvivers India Private Limited, an exporter, challenged appellate orders dated 09.08.2024 rejecting its refund claims relating to zero-rated exports made between December 2022 and May 2023...
Allahabad High Court Quashes Section 73 GST Order and Time-Barred Appeal Against Mukhram Naveen Kumar for Hearing Date Preceding Reply Deadline (Writ Tax No. 1266 of 2025)
Facts of the CaseThe petitioner, M/S Mukhram Naveen Kumar, challenged an order dated 04.02.2025 passed under Section 73 of the UP GST Act, 2017, and the subsequent appellate order dated 17.09.2025 dismissing its appeal a...