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Madras High Court Permits a Marginally Delayed GST Appeal Against a Section 107 Time Bar on a 25 Percent Pre-Deposit Condition, Since the Taxpayer Had Replied and Attended the Hearing, in M/s.Shami Industries v. Deputy State Tax Officer-II (W.P.(MD) No. 19940 of 2025)
Facts of the CaseM/s. Shami Industries challenged an assessment order dated 26 February 2025 in Form GST DRC-07 for the tax period 2020-2021, passed pursuant to a show cause notice in Form DRC-01 dated 25 November 2024. ...
Karnataka High Court Quashes GST Assessment and Appellate Orders Against Cramster Gear Co for Defective Service by Registered Post (WP No. 20787 of 2025), after finding that the registered-post notice was returned marked 'insufficient address' and that a cancelled-registration taxpayer cannot be expected to routinely monitor the GST portal for notices.
Facts of the CaseM/s Cramster Gear Co, a sole proprietorship in Bengaluru, was issued a show cause notice in Form GST DRC-01 dated 13.03.2024 for scrutiny discrepancies, followed by an order under Section 73(9) dated 28....
Chhattisgarh High Court Condones 26-Day GST Appeal Delay Under Section 107(4), Remits Gannon Dunkerley and Co's Rs. 72.28 Lakh Demand for Fresh Speaking Order (WPT No. 116 of 2025)
Facts of the CaseM/s Gannon Dunkerley and Co Limited, registered under GSTIN 22AAACG1846P1ZJ, had filed its annual return for FY 2018-19 declaring turnover of Rs. 60,97,61,933 with GST of Rs. 8,46,61,792 duly paid. After...
Orissa High Court Grants Relief in the Interest of Revenue for Revocation of a Cancelled GST Registration, Extending Its Own Mohanty Enterprises Ruling on Similar Facts, in M/s. Sanjana Yadav v. Commissioner, CGST, Central Excise and Customs (W.P.(C) No. 16871 of 2025)
Facts of the CaseM/s. Sanjana Yadav's GST registration under the Odisha GST Act, 2017 was cancelled by an order dated 22 August 2023. The petitioner approached the Orissa High Court expressing readiness to pay all outsta...
Karnataka High Court Holds GST Refund Appeal Maintainable for ABB India Limited, Remits Rs. 81.71 Lakh Refund Claim to First Appellate Authority for Decision on Merits (Writ Petition No. 17442 of 2025)
Facts of the CaseM/s ABB India Limited, registered under GSTIN 29AAACA3834B1Z4, filed a refund application for Rs. 81,71,112 under Section 54 of the CGST Act for excess payment of tax for the period February 2020, arisin...
Uttarakhand High Court Reserves Liberty to Seek Rectification Under Section 161 of the CGST Act Over an Allegedly Unconsidered Departmental Circular in Lear Automotive India Private Limited v. Additional Commissioner CGST (Writ Petition (M/B) No. 202 of 2025)
Facts of the CaseLear Automotive India Private Limited challenged an adjudication order passed against it by the Additional Commissioner, CGST, contending that the Adjudicating Authority had failed to take notice of and ...
Telangana High Court Declines Vires Challenge to Section 16(2)(c) of CGST Act in Inam Impex Excess-ITC Dispute, Relegates Assessee to Statutory Appeal (Writ Petition No. 9234 of 2026), declining to examine the constitutional validity of Section 16(2)(c) where the show cause notice itself never alleged non-deposit of tax by the supplier as the ground for denial.
Facts of the CaseM/s. Inam Impex Private Limited, Hyderabad, was assessed for the year 2021-22 by an order-in-original dated 30.12.2025 (with a summary order and attachment in Form GST DRC-07 of the same date) on the all...
Telangana High Court Permits a Manual Application for Revocation of a GST Registration Cancelled for Six Months' Non-Filing of Returns After the Online Portal Refused a Time-Barred Filing in M/s. Ultraazon Projects Pvt. Ltd. v. Superintendent of Central Tax (WP No. 39932 of 2025)
Facts of the CaseM/s. Ultraazon Projects Pvt. Ltd.'s GST registration (GSTIN 36AADCU1831H1ZH) was cancelled by an order in Form GST REG-19 dated 23 October 2024 for non-filing of returns over a continuous period of six m...
Madras High Court Permits Belated Appeal Against Ex-Parte GST Order for Raguram Transport on 10% Pre-Deposit, Directs Lifting of Bank Attachment (W.P.(MD)No.34731 of 2025)
Facts of the CaseTvl. Raguram Transport, a proprietary transport business based in Madurai, suffered an ex-parte order dated 27.08.2024 passed under Section 73 of the GST Act, 2017 against GSTIN 33AAZPH9308K2Z3 for the p...
Karnataka High Court Directs That a Fresh GST Refund Application Be Treated as Relating Back to the Original 2023 Filing Date Despite Three Successive Deficiency Memos in M/S Durgambika Traders v. Union of India and Others (WP No. 5131 of 2024)
Facts of the CaseM/s Durgambika Traders, a proprietary concern, filed three successive refund applications on 26 February 2023, 3 May 2023 and 29 November 2023, but the department repeatedly issued deficiency notes in Fo...