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Allahabad High Court Quashes Section 73 GST Demand Against Chaudhary Auto Agency for Portal-Only Notice After Registration Cancellation (Writ Tax No. 3820 of 2025), again applying the Katyal Industries principle that a taxpayer with cancelled GST registration cannot be expected to monitor the common portal for a subsequently issued show cause notice.
Facts of the CaseM/S Chaudhary Auto Agency's GST registration under the Uttar Pradesh Goods and Services Tax Act, 2017 stood cancelled on 03.06.2021, after which the firm carried on no further business. A show cause noti...
Chhattisgarh High Court Denies BALCO's ITC Claim on Electricity Supplied to Employee Township, Holds Rule 43 Amendment Prospective Only (WA No. 736 of 2025 & connected appeals), affirming that electricity supplied to an employee residential township is not consumption in the course of business under Section 16(1), and that the 2022 amendment to Rule 43 operates only prospectively.
Facts of the CaseBharat Aluminium Company Limited (BALCO) operates captive power plants at Korba, Chhattisgarh, using imported coal on which it pays GST Compensation Cess, to generate electricity partly consumed in its m...
Orissa High Court Directs Assessee to Approach Newly Functional GSTAT Within Staggered Filing Window Instead of Writ Court (W.P.(C) No.32817 of 2025), holding that with the GST Appellate Tribunal now functional, the assessee must pursue the staggered filing window under the September 2025 CBIC notification instead of the writ court.
Facts of the CaseThe petitioner challenged an order dated 25th February 2025 passed by the State Tax Officer, Cuttack-I East Circle, under Section 73 of the CGST/Odisha GST Act for tax periods April 2020 to March 2021, w...
Karnataka High Court Quashes Composite Multi-Year GST Show Cause Notice Against Hotel Pai Vista, Following Pramur Homes Precedent on Section 73/74 Bunching (WP No.38277 of 2025), applying its earlier ruling in Pramur Homes And Shelters that clubbing multiple financial years into one composite show cause notice under Section 73 or 74 is illegal and without jurisdiction.
Facts of the CaseM/s Hotel Pai Vista, a unit of Pai Vaibhav Hotels India Pvt. Ltd. registered under GSTIN 29AAACP9282G3ZZ, was issued a show cause notice in Form DRC-01 (SCN No.12/2025-26 BLZU dated 20.06.2025) covering ...
Allahabad High Court Denies Bail to Accused in Fake-GST-Firm Input Tax Credit Fraud Case Involving 2600 Bogus Firms (Bail Application No. 12025 of 2025), treating the alleged creation of roughly 2,600 firms on misused GST registration numbers to fraudulently avail Input Tax Credit as a serious economic offence warranting continued custody.
Facts of the CaseThe applicant, Vikas Dabas, sought regular bail in Case Crime No. 0203 of 2023 registered at Police Station Sector 20, Noida, under Sections 420, 467, 468, 471 and 120-B of the Indian Penal Code, arising...
Calcutta High Court Remands Svaksha Distillery's ITC Rectification Plea Under Section 16(5) CGST Amendment, Directs Fresh Consideration by Appellate Authority (WPA 20176 of 2025), holding that the Appellate Authority failed to properly apply the retrospectively inserted Section 16(5) relief and the October 2024 CBIC rectification notification before rejecting the taxpayer's rectification application.
Facts of the CaseM/s. Svaksha Distillery Limited, engaged in manufacturing and supply of ethanol, had deferred availing Input Tax Credit for FY 2018-19 and 2019-20 to a later period since its output tax liability in thos...
Telangana High Court Sets Aside Batch of Unsigned GST Notices and Orders Across Eleven Writ Petitions, Reserves Liberty to Reissue (WP Nos. 28664/2024 & connected matters), disposing of eleven connected writ petitions filed by unrelated taxpayers by following its own earlier common order and revoking all consequential bank attachments while reserving liberty to reissue proper notices.
Facts of the CaseEleven separate writ petitions filed by unrelated GST-registered entities — including M/s. G.R. Gifts, M/s. Samson Organics, M/s Veerabadra Metal Industries, R.K Distilleries Private Limited, M/s Laxmi...
Karnataka High Court Quashes Section 108 Revision Order Against Navayuga Engineering for Bypassing Section 73/74 Proceedings After Favourable Audit (WP No.26955 of 2025), holding under Section 65(7) of the KGST Act that a proper officer receiving a favourable audit report must first invoke Section 73 or Section 74 before resorting to revisional jurisdiction.
Facts of the CaseM/s Navayuga Engineering Company Limited underwent a GST audit that culminated in an Audit Report dated 15.12.2023 in Form GST ADT-02, issued in the petitioner's favour after considering its reply to a R...
Telangana High Court Directs Manual Consideration of Time-Barred GST Registration Revocation Application for JVRS Contract Works (WP No. 20128 of 2025), after the online portal refused a belated application beyond the statutory time limit, and directing the authority to entertain the manual application if outstanding dues are cleared within one week.
Facts of the CaseM/s. JVRS Contract Works' GST registration (No.36BISPR65B0D1ZO) was cancelled by an order in Form GST REG-19 dated 20.07.2023 for non-filing of returns for six consecutive months. The petitioner's subseq...
Punjab and Haryana High Court Restores GST SCN Proceedings for Singla Guar and Oil Mill, Reaffirming Guidelines on Common Portal Service in Luxmi Traders (CWP-15308-2026), applying its own detailed guidelines from Luxmi Traders on when uploading a notice solely under the portal's Additional Notices tab fails to satisfy Section 169 read with Section 146 of the CGST Act.
Facts of the CaseM/s. Singla Guar and Oil Mill challenged a GST demand where the notice and order-in-original had both been uploaded only in the 'View Additional Notices and Orders' tab of the common portal, www.gst.gov....