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Orissa High Court Condones Delay in Seeking Revocation of Cancelled GST Registration Under Rule 23, Subject to Full Payment of Dues, Following Mohanty Enterprises -- M/s. Aditya Dalai vs Superintendent of CGST & Central Excise, Jajpur (WP(C) No. 31589 of 2025)
Facts of the Case
The petitioner's GST registration under the CGST Act, 2017 was cancelled by order dated 31st August 2023 pursuant to a show-cause notice dated 6th July 2022. The petitioner sought condonation of the ...
Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Under Section 75(4), Notes State's Own Office Memo Flagging Systemic Hearing-Notice Defects -- M/S Dry Canteen DIGP GC CRPF vs State of U.P. (Writ Tax No. 1067 of 2025)
Facts of the Case
The petitioner challenged an order dated 25.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 and the subsequent appellate order dated 17.01.2025 dismissing its appeal as b...
Orissa High Court Disposes of Writ as Infructuous After Department Corrects Duplicate GST Assessment for Same Tax Period Framed Under Both Sections 63 and 73 -- Chandra Jakeshika vs Chief Commissioner of CT & GST, Odisha (W.P.(C) No. 19068 of 2025)
Facts of the Case
By a notice for assessment under Section 63 of the CGST/OGST Act, 2017 treating the petitioner as an unregistered taxable person, the Assistant Commissioner of State Tax, CT & GST Assessment Unit...
Gauhati High Court Allows Restoration of GST Registration Cancelled for Non-Filing Beyond the Rule 22 Revocation Window on Full Compliance With Pending Returns and Dues -- Ankita Das Choudhury vs State of Assam and 2 Ors (WP(C)/5351/2025)
Facts of the Case
The petitioner, sole proprietor of M/S Arian Entertainment and registered under the CGST/AGST Act, 2017, was served a show-cause notice dated 11.10.2023 for non-filing of GST returns for a continuous...
Delhi High Court Modifies Retrospective GST Registration Cancellation to Operative Date of Show-Cause Notice, Citing Impact on Customers' Input Tax Credit -- Shivay Iron Scrap vs Commissioner of Goods and Service Tax, North (W.P.(C) 13914/2025)
Facts of the Case
The petitioner, Shivay Iron Scrap, had voluntarily applied for cancellation of its GST registration in October 2021 on account of the ill-health and old age of its proprietor. A show-cause notice dat...
Bombay High Court Declines to Quash CGST Show-Cause Notice on Section 6 Cross-Empowerment Bar, Holds Scope of Concluded State GST Proceedings Needs Factual Examination -- Maharashtra Information Technology Ltd vs Union of India (Writ Petition No. 11330 of 2025)
Facts of the Case
The petitioner, Maharashtra Information Technology Ltd. (MAHAIT), challenged a show-cause notice dated 28 June 2025 issued by the Central GST authorities, contending that the subject matter stood alr...
Madras High Court Quashes GST Registration Cancellation for Mismatch Between Show-Cause Notice and Final Order, Holds Cancellation Must Be a Measure of Last Resort -- Tvl.Ponnian Jaya Singh vs The Assistant Commissioner (W.P.(MD) No. 24482 of 2025)
Facts of the Case
The petitioner, a Class-I contractor registered under the TNGST Act, 2017, had his business premises inspected under Section 67 on 08.01.2025 and 09.01.2025, following which a show-cause notice dated...
Calcutta High Court Holds CBEC Circular's One-Month Timeline for Communicating Adjudication Order Is Directory, Not Mandatory, and Upholds Order Passed by Re-Assigned Officer -- M/s. Jet Roadways & Anr vs Union of India & Ors (WPA 4165/2025)
Facts of the Case
The petitioners, clearing and forwarding agents, were issued a show-cause-cum-demand notice under Section 73(1) of the Finance Act, 1994 by the Commissioner, Central Tax, Kolkata North on 12th Octobe...
Delhi High Court Leaves Rs.39.82 Crore Composite-vs-Mixed-Supply GST Demand on Diagnostic Reagents to Appellate Authority, Relegates Ortho Clinical Diagnostics to Statutory Appeal Under Section 107 -- Ortho Clinical Diagnostics India Pvt Ltd vs Union of India (W.P.(C) 15083/2025)
Facts of the Case
The petitioner manufactures and supplies reagents, consumables and calibrators used in diagnostic testing, supplying reagents to hospitals and laboratories, at times bundled with laboratory equipment...
Allahabad High Court Quashes Non-Reasoned Ex-Parte GST Registration Cancellation Under Section 29(2), Holds Discretion Cannot Be Exercised Mechanically – M/S Sai Trades vs State of U.P. (Writ Tax No. 1160 of 2025)
Facts of the Case
M/S Sai Trades, Bikapur, Faizabad challenged an order dated 20 April 2022 cancelling its GST registration under Section 29(2)(d) of the GST Act, as well as the appellate order dated 27 September 2025 d...