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Input Tax Credit Cannot Be Denied Merely Because the Seller Wrongly Reported a Sale as Business-to-Customer in GSTR-3B: Madras High Court Applies Circular No.183 in Tvl.S.P.G.Traders vs Commissioner of Commercial Taxes, Chennai (W.P.(MD)No.34878 of 2025)
Facts of the CaseTvl.S.P.G.Traders claimed input tax credit of Rs.8,95,454/- for assessment year 2018-19, covered by valid tax invoices. The second respondent issued a show cause notice dated 07.03.2023 alleging excess I...
Madras High Court Holds Officer Must Explore Alternative Modes of Service Under Section 169 Where Portal-Uploaded GST Notices Draw No Response, Sets Aside Ex Parte Order — Shree J.V. Agency vs Appellate Deputy Commissioner(GST) (WP(MD) No. 35559 of 2025)
Facts of the Case: Shree J.V. Agency challenged an assessment order dated 15.12.2023 passed by the Assistant Commissioner, Tuticorin-III Assessment Circle, for the period April 2017 to March 2018. The petitioner's case w...
A Cancellation Order Must Record Its Own Reasons, Not Rely on Instructions Filed Later in Court: Andhra Pradesh High Court Applies Mohinder Singh Gill to Quash GST Registration Cancellation in Chethan Associates vs Superintendent of Central Tax, Chittoor (WP No. 30341/2025)
Facts of the CaseChethan Associates (GSTIN 37BMUPB1086N1ZG), registered under GST since 26.05.2023, was served a show cause notice by the Superintendent of Central Tax, Chittoor-1 Range, proposing cancellation of its reg...
Rule 86A Cannot Be Invoked to Create Negative Balance in Electronic Credit Ledger Beyond Available ITC: Punjab and Haryana High Court Sets Aside Blocking Order in M/S Lalji Steels vs Union of India (CWP-30418-2025)
Facts of the Case
M/S Lalji Steels, registered under the Punjab GST Act, 2017 (GSTIN 03AAZPK2993D1ZE), challenged the respondents' action of blocking its Electronic Credit Ledger (ECL) on 01.09.2025 (retrospectively fro...
Show Cause Notice Without a Document Identification Number Is Invalid, Rules Andhra Pradesh High Court, Quashing Refund Rejection and Applying the Supreme Court's Pradeep Goyal Ruling in Avani Tech Solutions vs Deputy Commissioner, Central Tax (WP No. 16931/2025)
Facts of the CaseM/s. Avani Tech Solutions Pvt. Ltd. challenged a refund rejection order dated 29.03.2023, passed even before the scheduled personal hearing date of 31.03.2023 and before expiry of the 15-day reply period...
Allahabad High Court Quashes Section 73 GST Order and Appellate Rejection for Denial of Hearing Opportunity, Remands for Fresh Adjudication — Ventura Sales And Services vs Addl. Commissioner Grade-II (Appeal) State Tax (Writ Tax No. 1088 of 2025)
Facts of the Case: Ventura Sales And Services Pvt. Ltd., through its Director Mohammad Tariq Siddiqui, challenged an adjudication order passed under Section 73 of the UPGST Act, along with the subsequent appellate order ...
GSTAT Non-Constitution Extends Second Appeal Limitation: Chhattisgarh High Court Permits Filing Once Tribunal President Assumes Office, Keeps Section 112(9) Stay Operative in M/S JP Construction Co vs Commissioner Appeal, Central GST (WPT No. 204 of 2025)
Facts of the Case
M/S JP Construction Co, a partnership firm, challenged an order dated 18.08.2025 passed by the Joint Commissioner (Appeal), Central Tax, Raipur, under Section 107 of the Chhattisgarh GST Act, 2017 in A...
Unsigned Assessment Order Under the GST Act Is Invalid and Amounts to No Service at All: Andhra Pradesh High Court Sets Aside DRC-07 Order and Excludes Delay in Sree Varalakshmi Transports vs Assistant Commissioner (ST), Kadapa-I Circle (WP No. 35657/2025)
Facts of the CaseM/s Sree Varalakshmi Transports was served with an assessment order dated 20.08.2024 in Form GST DRC-07, passed by the Assistant Commissioner (ST), Kadapa-I Circle, for the tax period April 2021 to March...
Delhi High Court Declines to Interfere in Writ Against GST Order Confirming Rs 22.80 Crore Fraudulent ITC, Relegates Assessee to Statutory Appeal Under Commercial Steel Ltd Principle — M/S DK Enterprises vs Union of India (WP(C) 10921/2025)
Facts of the Case: M/S DK Enterprises, through its proprietor Deepak Mittal, challenged an order dated 4th February, 2025 confirming a demand arising from allegations that the firm was the main entity in a scheme involvi...
Show Cause Notice Marked NA for Personal Hearing Date Violates Section 75(4): Allahabad High Court Quashes Section 74 Order and Time-Barred Appeal Rejection in M/S Pappu Traders vs State of U.P. (Writ Tax No. 564 of 2025)
Facts of the Case
M/S Pappu Traders, Pratapgarh Road, Rai Bareilly, challenged an order dated 01.12.2021 passed under Section 74 of the GST Act, and the subsequent appellate order dated 03.09.2024 dismissing its appeal ...