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Karnataka High Court Applies Finance Act 2023 Beneficial Amendment to Waive Excess Late Fee on Belatedly Filed GSTR-3B Returns, Quashes Best-Judgment Assessment — M/S. ICORE CONCRETES vs Assistant Commissioner of Commercial Taxes (WP No. 12935 of 2025)
Facts of the Case: M/S. Icore Concretes, a partnership firm registered under the GST Act (GSTIN 29AAFFI7443E1ZA), challenged a best-judgment assessment order passed under Section 62 of the CGST/KGST Act in Form GST ASMT-...
Notice Uploaded on the Wrong GST Portal Tab Vitiates a Section 73 Demand Order: Allahabad High Court Applies Its Own Ola Fleet Technologies Ruling to Quash and Remand in M/S Neh Sales vs State of U.P. and Another (Writ Tax No. 3193 of 2025)
Facts of the CaseM/S Neh Sales challenged an order dated 12.12.2023 passed by the Deputy Commissioner, State Tax, Sector-7, Prayagraj, under Section 73 of the Goods and Services Tax Act, 2017, creating a demand against i...
Allahabad High Court Quashes Section 73 GST Order Where Hearing Date Preceded Reply Deadline, Following Mahaveer Trading Company — M/S Trimurti Infratech vs State of U.P. (Writ Tax No. 891 of 2025)
Facts of the Case: M/S Trimurti Infratech, through its Authorized Representative Yogesh Mishra, challenged an order dated 20.04.2024 passed under Section 73 of the GST Act as well as the subsequent appellate order dated ...
Excess Stock Found in Survey Must Be Assessed Under Sections 73/74, Not Section 130: Allahabad High Court Quashes GST Confiscation Proceedings in M/S Magma Industries vs Additional Commissioner Grade 2 (Writ Tax No. 1179 of 2022)
Facts of the Case
M/S Magma Industries, a registered Public Limited Company manufacturing bulk drug used in medicines, was subjected to a survey by the SIB team on 28.1.2021 at its business premises, where stock was ass...
Show Cause Notice Hidden Under the GST Portal's 'Additional Notices Tab' Warrants Remand: Delhi High Court Sets Aside FY 2017-18 Demand While Leaving the Section 168A Notification Challenge Pending Before the Supreme Court in M/S Trans vs GST Officer, Delhi (W.P.(C) 11744/2025)
Facts of the CaseM/S Trans challenged a show cause notice dated 23rd September 2023 and the consequent order dated 19th December 2023 passed by the Sales Tax Officer, Delhi, for Financial Year 2017-18, along with the vir...
Punjab and Haryana High Court Holds Uploading Notice on 'View Additional Notices and Orders' Tab Alone Is Not Proper Service Under Section 169 CGST Act, Restores Proceedings to SCN Stage — Dev Enterprises vs State of Punjab (CWP-10231-2025)
Facts of the Case: M/S Dev Enterprises, through its Proprietor Harpreet Singh, challenged a notice and an order-in-original that had been uploaded only in the 'View Additional Notices and Orders' tab on the GST common po...
GST Assessment on Seigniorage Fee Kept in Abeyance Pending Supreme Court Ruling, No Pre-Deposit Condition Imposed: Madras High Court Remands Matter in Tvl. Saravana Blue Metals vs State Tax Officer, Theni (W.P.(MD) No.15385 of 2026)
Facts of the Case
Tvl. Saravana Blue Metals, Theni (GSTIN 33CHXPS5625K1ZJ), challenged an assessment order dated 13.04.2026, passed under Section 73 of the Tamil Nadu GST Act, 2017 and issued as Form GST DRC-07, before ...
Karnataka High Court Quashes a COVID-Era Order-in-Original and Confirming Order-in-Appeal, Relegating the Dispute to the Show Cause Notice Stage by Applying Karnataka Chinmaya Seva Trust, in Sri Kudur Venkata Subbaiah Krishnaiah Setty vs Assistant Commissioner of Central Tax (WP No. 5010/2025)
Facts of the CaseSri Kudur Venkata Subbaiah Krishnaiah Setty challenged an Order-in-Original dated 30.04.2022 passed by the Assistant Commissioner of Central Tax, arising from a show cause notice dated 23.04.2021 issued ...
Madras High Court Restores Cancelled GST Registration Subject to Suguna Cutpiece Center Conditions on ITC Scrutiny — P.Jegan vs The Commercial Tax Officer, Nanguneri (WP(MD) No. 21801 of 2025)
Facts of the Case: P. Jegan's GST registration (GSTN 33APQPJ5165E1ZU) was cancelled by an order dated 03.01.2024, which the petitioner challenged before the Madras High Court seeking a direction to revoke the cancellatio...
Passing Ex Parte Section 73 Order Citing Lack of Time Held Blatant Abuse of Power: Allahabad High Court Quashes GST Assessment and Demand Against Cancelled Dealer in M/S Kailash Traders vs State of U.P. (Writ Tax No. 403 of 2025)
Facts of the Case
M/S Kailash Traders, through its proprietor Sahil Singh, stated it had closed its business in 2019 and got its GST registration under the U.P. GST Act, 2017 cancelled in 2021, but a show-cause notice u...