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Allahabad High Court Quashes Twin Section 73 GST Demand Orders Uploaded Under 'Additional Notices' Tab, Applies Ola Fleet Technologies Precedent — M/s Suvidha Infracon Private Limited vs State of U.P. (Writ Tax No. 4919 of 2025)
Facts of the Case
The petitioner, M/s Suvidha Infracon Private Limited, challenged two orders dated 14.06.2023 and 31.12.2023 passed under Section 73 of the UPGST Act, 2017, creating a tax demand against it. The petitio...
Allahabad High Court Holds Taxpayer With Cancelled GST Registration Not Obligated to Monitor Portal for Notices, Sets Aside Adjudication Order for Breach of Natural Justice — Asrar Ahamad Malik vs State of U.P. (Writ Tax No. 3948 of 2025)
Facts of the Case
The petitioner's registration under the UPGST Act, 2017 had been cancelled on 11.07.2019 and was never revived, nor did the petitioner ever seek its revival. An adjudication order dated 30.04.2024 was ...
Allahabad High Court Quashes Section 125 GST Penalty Order Where Notice Was Uploaded Under 'Additional Notices and Orders' Tab Instead of Due Notices Tab, Following Ola Fleet Technologies — Elchico Hotels And Restaurants Pvt. Ltd vs State of U.P. (Writ Tax No. 4498 of 2025)
Facts of the Case
The petitioner, Elchico Hotels And Restaurants Pvt. Ltd, challenged an order dated 10th March, 2021 passed by the Deputy Commissioner, State Tax, Sector-12, Prayagraj, imposing penalty under Section 12...
Madras High Court (Madurai Bench) Quashes Ex-Parte Section 73 TNGST Assessment Order on 25% Pre-Deposit Condition, Directs Fresh Consideration and Lifting of Bank Attachment — Tvl. Jeyalakshmi vs State Tax Officer (Intelligence) (W.P.(MD)No.15336 of 2026)
Facts of the Case
The petitioner, Tvl. Jeyalakshmi, a proprietary concern, challenged an assessment order dated 24.11.2025 passed under Section 73 of the TNGST Act, 2017 for the financial year 2024-25. The assessment wa...
Karnataka High Court Quashes Show Cause Notice Premised on Rule 96(10) CGST Rules Restricting IGST Export Refund for Advance Authorisation Holders, Directs Refund With Interest — M/s WINTAC Limited vs Union of India (WP No. 4998 of 2020)
Facts of the Case
The petitioner, M/s WINTAC Limited, an exporter that had availed benefits under an Advance Authorisation, challenged the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018 (Notification No....
Karnataka High Court (Kalaburagi Bench) Condones Delay in Filing GST Appeal Beyond 120-Day Limit Following Coordinate Bench Precedent, Remands Appeal for Hearing on Merits — M/s Govindraj Ammapur vs Joint Commissioner of Commercial Tax (Appeal) (WP No. 201239 of 2025)
Facts of the Case
The petitioner, a GST-registered contractor, was subjected to an order under Section 73 read with Sections 50, 122 and 73(9) of the KGST/CGST Act, 2017, holding him liable to pay certain amounts. Aggri...
Delhi High Court Directs Time-Bound Disposal of IGST Refund Applications, Reiterates Section 56 CGST Act Interest Scheme Where Deficiency Memo Was Delayed Beyond Rule 90 Timeline — Gameloft Software Private Limited vs Assistant Commissioner of Central Tax (W.P.(C) 16315/2025)
Facts of the Case
The Petitioner, Gameloft Software Private Limited, sought expeditious disposal of its refund applications for excess Integrated Goods and Services Tax (IGST) of Rs. 1,87,84,018/- paid during April 2019...
Karnataka High Court Sets Aside Section 74 GST Order Passed Ex-Parte on Wrong Premise That No Reply Was Filed, Directs Fresh Hearing Considering Advance Ruling on HSN Classification of Pushti Products — M/s Tumkur Rural and Urban Taluku MSPC vs Assistant Commissioner of Central Tax (WP No. 16936 of 2026)
Facts of the Case
The petitioner, M/s Tumkur Rural and Urban Taluku MSPC (legally, Tumkur Rural and Urban Taluku MSPC Mahila Supplementary Nutrition, Production Centre), a society registered under the Karnataka Societie...
Madras High Court (Madurai Bench) Revokes GST Registration Cancellation of Tvl.Lakshmi Agency on Terms of the Suguna Cutpiece Center Batch Judgment (W.P(MD) No. 6033 of 2026)
Facts of the Case
Tvl.Lakshmi Agency's GST registration (No. 33AMCPN3326Q2ZT) was cancelled by an order dated 16.02.2026 (Ref. ZA330226094079F). The petitioner sought to quash that order and to have the respondent direc...
Allahabad High Court Quashes Two Section 73 Orders Against Khandewal Infotech Over Notices Buried in 'Additional Notices' Tab, Applying Ola Fleet Technologies (Writ Tax No. 3796 of 2025)
Facts of the Case
M/s Khandewal Infotech challenged two orders dated 25.09.2023 and 13.12.2023 passed by the Commercial Tax Officer, Bareilly, under Section 73 of the GST Act, 2017, creating a demand for FY 2017-18. It ...