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Delhi High Court Extends the Statutory Appeal Limitation for a Section 73 GST Order Passed Without Any Personal Hearing After the Assessee's Consultant Fell Ill in M/S DHRL India Services Pvt Ltd vs The Sales Tax Officer Class II/AVATO (W.P.(C) 11102/2025)
Facts of the CaseM/s DHRL India Services Pvt. Ltd. challenged an assessment order dated 29th August, 2024 passed under Section 73 of the CGST Act, pursuant to a show cause notice dated 23rd/28th May, 2024 alleging that t...
GST Adjudication Order Quashed for Failure to Examine Whether Leased Commercial Building Qualifies as 'Plant' Under Section 17(5)(d): Karnataka High Court Remands Matter Following Supreme Court's Safari Retreats Ruling in V R Sundara Murthy vs Commercial Tax Officer (WP No. 15596 of 2025)
Facts of the CaseThe petitioner, M/s V R Sundara Murthy, a sole proprietorship engaged in letting out commercial properties on rent and lease, challenged an Order-of-Adjudication dated 28.02.2025 passed by the Commercial...
Bombay High Court's Goa Bench Quashes an Executing Court's Direction to Pay GST on Arbitral Interest After the Gujarat Advance Ruling Authority Held Such Interest Is Not Taxable, in Goa Shipyard Limited vs Shoft Shipyard Pvt. Ltd. (Writ Petition No. 770 of 2024)
Facts of the CaseGoa Shipyard Limited, the Judgment Debtor in five execution proceedings filed by Shoft Shipyard Pvt. Ltd. to enforce certain arbitral awards, challenged five orders of the Executing Court (Civil Judge, S...
Madras High Court Permits Belated GST Appeal Without Reference to Limitation on Condition of 10 Percent Pre-Deposit: Madras High Court Disposes Writ Petition in Subha Traders vs Appellate Deputy Commissioner GST (W.P.(MD)No.29869 of 2025)
Facts of the CaseSubha Traders challenged an order dated 11.03.2025 passed by the Assistant Commissioner, Tuticorin-I Assessment Circle, for tax periods April 2021 to March 2022, under GSTIN 33ADAFS5502L1Z7. The order ha...
Allahabad High Court Quashes Section 73 GST Proceedings Conducted in the Name of a Deceased Taxpayer Without Notice to Legal Representative in Nitin Sharma (Writ Tax No. 4454 of 2025)
Facts of the CaseThe petitioner, Nitin Sharma, son of deceased Kailash Saran Sharma, proprietor of M/s Imperial Security Services, challenged an order dated 07.02.2025 passed under Section 73(9) of the GST Act, 2017 rais...
Orissa High Court Condones the Delay in Seeking Revocation of a Cancelled GST Registration on the Assessee's Undertaking to Clear All Tax, Interest, Late Fee and Penalty Dues in M/s Capital Security Agency vs Assistant Commissioner of State Tax (W.P.(C) No. 30674 of 2025)
Facts of the CaseM/s Capital Security Agency, Khordha, had its GST registration cancelled by order dated 18th June, 2024, following a show cause notice dated 14th May, 2024, issued under the CGST Act, 2017. The petitione...
Andhra Pradesh High Court Allows Writ Against DIN-Less Ex-Parte Section 73 Order Even After the Appeal Was Rejected as Time-Barred: Andhra Pradesh High Court Allows Writ Petition in Sree Vishwakesen Constructions vs Assistant Commissioner (ST) (WP No.15668 of 2025)
Facts of the CaseSree Vishwakesen Constructions, a partnership firm, was subjected to an ex-parte assessment order dated 16.08.2024 under Section 73 of the APGST Act, 2017 for the period April 2021 to March 2022, followe...
Delhi High Court Sets Aside Retrospective GST Registration Cancellation of Harish Spares for Want of Notice on Retrospectivity (W.P.(C) 16183/2025)
Facts of the CaseThe petitioner, M/S Harish Spares (India), challenged an order dated 22.11.2024 cancelling its GST registration retrospectively with effect from 15.10.2019. The cancellation followed a show cause notice ...
Karnataka High Court Quashes a Section 74 Order Denying Input Tax Credit on Belated IGST Payment for Secondment Services and Allows Conversion to the Section 128A Amnesty Route in TT Steel Service India vs Principal Commissioner (WP No. 11245 of 2025)
Facts of the CaseM/s TT Steel Service India Private Limited, incorporated under the Companies Act, had availed secondment services and paid IGST on them in October and November 2022 for services received during July 2017...
Delhi High Court Remands an Ex-Parte GST Assessment Order on Payment of Costs While Leaving the Validity of Notification No. 56/2023-Central Tax Open Pending the Supreme Court's Ruling in M/S Gupta Sanitation vs Union of India (W.P.(C) 18748/2025)
Facts of the CaseM/s Gupta Sanitation, through its partner Ashwani Kumar Gupta, challenged an assessment order dated 25th July, 2024 passed by the Sales Tax Officer Class II/AVATO for the tax period April 2019 to March 2...