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GST Registration Cancelled for Six-Month Non-Filing Can Be Restored on Clearing Dues Under Proviso to Rule 22(4) Even After 270-Day Revocation Window Lapses: Gauhati High Court Directs Restoration Application in Kipa Tapu vs Union of India (WP(C)/369/2026)
Facts of the Case
Kipa Tapu, proprietor of "TOSD Enterprise" (GSTIN 12BRIPT2656K1ZG), had his GST registration cancelled by order dated 30.05.2025 under Section 29(2)(c) of the CGST/AGST Act, 2017 for non-filing of retu...
Bank Account Attachment Lifted After the Assessee Deposits the Entire Disputed Tax Under an Ex-Parte Section 73 Order: Madras High Court Remands the Assessment for a Fresh Hearing in Vinothkumar vs Deputy State Tax Officer, Theni-I Assessment Circle (W.P.(MD)No.15310 of 2026)
Facts of the CaseVinothkumar (GSTIN 33BAAPV0447H1ZV) was assessed ex parte under Section 73 of the TNGST/CGST Act, 2017 by an order dated 26.12.2025 for tax period 2021-22, confirming a total demand of Rs.5,41,760/- comp...
Karnataka High Court Reduces Section 129 Penalty to General Penalty for Minor Vehicle Number and HSN Errors in Kasturi Udyog E-Way Bill (WP No.6336 of 2022), applying CBIC Circular No.64/38/2018-GST to substitute a modest Section 125 general penalty for the far heavier Section 129 detention penalty and directing a refund of the excess amount collected.
Facts of the CaseM/s Kasturi Udyog (GSTIN 29AZPP0563IZU) transported cashew nut shell oil from Mangalore to Kolar under a tax invoice, e-way bill and stock transfer memo dated 04.04.2021. Due to a clerical oversight, the...
Appeal Wrongly Dismissed as Time-Barred Beyond Condonable Period Remanded for Decision on Merits Subject to Costs: Himachal Pradesh High Court Directs Fresh Adjudication in Bhani Chand vs Union of India (CWP No.13357 of 2026)
Facts of the Case
Bhani Chand's appeal against an order dated 20.02.2023 passed by the Assistant Commissioner, State Taxes and Excise, Tissa Circle, was dismissed by the Appellate Authority on 30.06.2025 as being filed ...
General Penalty of Rs.50,000 for Late Annual Return Set Aside as Contrary to Law, Late Fee Exceeding Statutory Cap of 0.25% Quashed: Madras High Court Also Lifts Bank Attachment in Tvl. Sri Annai Agro Foods vs Assistant Commissioner (ST)-II (W.P.(MD) No.36016 of 2025)
Facts of the Case
Tvl. Sri Annai Agro Foods (GSTIN 33AEKFS5589J1ZC) was assessed vide order dated 28.05.2025 and a summary order (Form GST DRC-07) dated 29.05.2025, imposing a general penalty of Rs.50,000 (split between...
Andhra Pradesh High Court Quashes Multi-Year Composite GST Assessment Against Vedu Infrastructure, Applies Division Bench Ruling on Section 73/74 Bunching (WP No. 29122/2025), applying a Division Bench ruling that a single show cause notice or assessment order cannot validly span more than one financial year under Sections 73 and 74 of the GST Act.
Facts of the CaseM/s. Vedu Infrastructure Private Limited was served with an Order of Assessment dated 18.08.2025 in Form GST DRC-07, passed by the Assistant Commissioner, State Tax, Chittoor-II Circle, covering a sweepi...
Marginal Delay in Filing a GST Appeal Condoned on Payment of the Statutory 10% Pre-Deposit: Madurai Bench Directs Automatic Stay of the Assessment Order Pending Appeal in Tvl.Toptech Engineering Company Private Ltd. vs State Tax Officer-Inspection-IV, Trichy (W.P.(MD)No.29573 of 2025)
Facts of the CaseTvl.Toptech Engineering Company Private Ltd. (GSTIN 33AAECT0183G1ZM) suffered an assessment order dated 20.02.2024 in Form GST DRC-07 for tax period 2022-23. The statutory appeal period, including the co...
Negative Blocking of Electronic Credit Ledger Beyond Available ITC Held Ultra Vires Rule 86A: Bombay High Court Restricts Blocking to Rs.7.06 Lakh Balance and Directs Unblocking in King Enterprises vs Union of India (Writ Petition No. 5094 of 2025)
Facts of the Case
King Enterprises challenged a communication/order dated 8 January 2025, purportedly issued under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit in its electronic ledger to the extent of Rs...
Allahabad High Court Quashes GST Order Against Jamwanti Filing Station for Defective Personal Hearing Date on 'NA' Show Cause Notice (Writ Tax No. 764 of 2025), again applying the Mahaveer Trading Company principle where the show cause notice left the personal hearing date blank and a reminder notice later fixed it on the same day as the reply deadline.
Facts of the CaseM/S Jamwanti Filing Station challenged an order dated 20.08.2024 passed under Section 73 of the GST Act, along with the subsequent appellate dismissal dated 23.07.2025 for being beyond limitation. The pe...
Bonafide Inability to Respond to a Show Cause Notice Earns One More Chance to Contest the Demand: Karnataka High Court Adopts a Justice-Oriented Approach to Set Aside a Section 74(9) Order in Sri Karimangala Muniswamy Sreerama vs State of Karnataka (WP No. 37287 of 2025)
Facts of the CaseSri Karimangala Muniswamy Sreerama, proprietor of a civil works contracting firm, was issued a show cause notice dated 05.08.2024 under Sections 74, 75, 122 and 50 of the KGST Act read with the correspon...