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Section 73 Show Cause Notice Based on Return Discrepancies Without Prior Section 61 Scrutiny Notice Held Without Jurisdiction: Gauhati High Court Quashes Rs.19.51 Crore ITC Demand Against PepsiCo India Holdings vs Union of India (WP(C)/6960/2023)
Facts of the Case
M/S. PepsiCo India Holdings Pvt. Ltd. (GSTIN 18AAACP1272G1ZM), engaged in marketing soft drinks/fruit juices and manufacturing food products, was issued a show-cause notice dated 05.09.2023 under Secti...
GST Registration Cancelled for Six Months of Return Default Gets One More Chance: Calcutta High Court Directs Conditional Restoration on Payment of All Dues, Applying Subhankar Golder, in Md. Yaqub Ansari vs Superintendent, Central CGST, Srirampur (WPA 23474 of 2025)
Facts of the CaseMd. Yaqub Ansari's GST registration under the WBGST Act, 2017/CGST Act, 2017 was cancelled by an order dated May 22, 2024 passed by the Superintendent, Central CGST, Srirampur, on the ground of continuou...
Karnataka High Court Quashes GST Appeal Dismissal of M/S.N.H. AND CO for Non-Appearance on First Listing Date, Orders Fresh Consideration (WP No. 17126 of 2025), holding that dismissing a GST appeal for non-appearance on the very first date it is listed, without any further opportunity, reflects undue haste rather than fair adjudication under Section 107.
Facts of the CaseM/S.N.H. AND CO, a Bengaluru-based proprietorship, challenged an appeal order dated 09.04.2025 passed in GST AP No.175/24-25 (Order No. ZD290425040243L) by the Joint Commissioner of Commercial Taxes (App...
Madras High Court Quashes Ex-Parte GST Order Against Tvl.S.R.Powers on 25% Pre-Deposit and ITC Attachment Release (W.P.(MD)No.25993 of 2025), conditioning relief on a 25% pre-deposit through the electronic cash ledger and directing the attachment on the taxpayer's Input Tax Credit account to be lifted upon such deposit.
Facts of the CaseTvl.S.R.Powers, a proprietorship represented by P. Velmurugan and registered under GSTIN 33ADXPV9128L2ZH for FY 2019-20, suffered an ex-parte assessment order dated 21.08.2024 passed by the Deputy State ...
Karnataka High Court Remands GST Demand Against Vibgyor Net Connections on Cost Payment, Sets Aside Time-Barred Appeal Dismissal Too (WP No. 37242 of 2025), holding that a first-appeal dismissal purely on limitation grounds does not merge with the original assessment order and therefore does not bar writ jurisdiction, subject to a cost payment.
Facts of the CaseM/s Vibgyor Net Connections, a partnership firm, was issued a show cause notice on 31.05.2024 under Section 73(1) of the KGST Act, to which it did not reply, resulting in the Assistant Commissioner confi...
Karnataka High Court Sets Aside Section 73 GST Order Against E-Coat Mobile Protection, Holds Email Service Insufficient After Registration Cancellation (WP No.18185 of 2025), holding that once a taxpayer's registration is cancelled, a show cause notice must be served through Registered Post Acknowledgement Due and cannot be validly served merely by e-mail.
Facts of the CaseM/s. E-Coat Mobile Protection challenged an order dated 27.02.2025 (DIN & Order No.47/2024-25, T.No.4280/2024-25) passed by the Assistant Commissioner of Commercial Taxes, LGSTO-56, Bengaluru, under ...
Allahabad High Court Quashes Section 73 Order Against Jay Maa Durge Traders for Denial of Personal Hearing, Cites UP Commercial Tax Commissioner's Corrective Office Memo (Writ Tax No. 1240 of 2025), relying on Mahaveer Trading Company and placing on record the Uttar Pradesh Commissioner of Commercial Tax's own office memo acknowledging systemic defects in fixing personal hearing dates across field formations.
Facts of the CaseM/S Jay Maa Durge Traders challenged an order dated 05.02.2025 passed under Section 73 of the UP Goods and Services Tax Act, along with the subsequent order dated 30.09.2025 dismissing its appeal as time...
Madras High Court Quashes GST Order Against Meena Agencies for Ignoring Prior GSTR-9 Tax Payment, Remands With 10% Pre-Deposit Condition (W.P.(MD)No.21577 of 2025), after finding that CGST and SGST already paid through the taxpayer's own GSTR-9 annual return before the assessment order was passed had not been accounted for by the assessing officer.
Facts of the CaseM/s.Meena Agencies challenged an order dated 22.02.2025 passed under Section 73 of the GST enactments by the State Tax Officer (FAC), Madurai Rural East Circle, for the tax period 2020-2021, preceded by ...
Telangana High Court Applies Finance Act 2025 Proviso, Requires 10% Pre-Deposit of Penalty Alone Before GSTAT Appeal in Annai Infra Developers Dispute (WP No. 32621 of 2025), applying the Finance Act 2025 proviso to Section 112(8) requiring a fresh 10% pre-deposit of the penalty alone, and rejecting adjustment of tax already paid during investigation against that deposit.
Facts of the CaseS. Ashok Kumar, Managing Director of M/s. Annai Infra Developers Limited (GSTIN 37AAHCA5B02A2Z5), challenged an Order-in-Appeal dated 26.08.2025 (No. HYD-GST-RRC-APP1-CONMR-033-25-26) passed by the Commi...
Karnataka High Court Quashes GST Show Cause Notice on Voucher Trading Margin of BI Worldwide, Applying CBIC Circular 243/37/2024-GST (WP No.26460 of 2024), applying CBIC Circular No.243/37/2024-GST to distinguish taxable agency commission from a non-taxable principal-to-principal trading margin on the purchase and resale of gift vouchers and cards.
Facts of the CaseM/s. BI Worldwide India Pvt. Ltd., which provides employee and customer engagement and channel loyalty solutions to corporate clients, purchases vouchers and gift cards of various brands and makes them a...