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Allahabad High Court (Lucknow) Quashes Section 73 Order Against Raj Medical Stores Over Section 75(4) Personal Hearing Violation, Applies Mahaveer Trading Company (Writ Tax No. 952 of 2025)
Facts of the Case
M/s Raj Medical Stores, through its Managing Partner Raj Kumar, challenged an order dated 29.12.2023 passed under Section 73 of the GST Act and the subsequent order dated 07.08.2025 dismissing its firs...
Patna High Court Quashes Rs.92.5 Lakh GST Demand Against Pawan Int. Udyog for Lack of Scientific Coal-to-Brick Production Yardstick, Following Rounak Int Udyog (CWJC No. 7565 of 2025)
Facts of the Case
M/s Pawan Int. Udyog challenged an order dated 25.04.2024 raising a cumulative demand of Rs.92,51,744 in Form GST DRC-07, arising from a show-cause notice issued in Form DRC-01 — a form the petitione...
Andhra Pradesh High Court Holds Interest and Penalty Recovered by Chit Foreman From Defaulting Subscribers Exempt From GST, Sets Aside AAR and AAAR Rulings Against Ushabala Chits (WP No. 14745 of 2021)
Facts of the Case
M/s Ushabala Chits Private Limited, a chit fund company regulated under the Chit Funds Act, 1982, sought an advance ruling on whether GST applies to the interest, late fee and penalty it recovers from ...
Allahabad High Court Quashes GST Order Against M/s A.U. Enterprises Despite Delayed Filing, Holding Flawed Initiation Itself Vitiated Proceedings; Cites Systemic Hearing-Date Defect (Writ Tax No. 4941 of 2025)
Facts of the Case
M/s A.U. Enterprises challenged an order dated 29.04.2025 (for FY 2024-25) and a related show-cause notice dated 20.03.2025, and sought unblocking of its electronic credit ledger, which had caused seri...
Orissa High Court Relegates TTIPL-GEW (JV) to Newly Functional GST Appellate Tribunal, Directs Pre-Deposit Under Section 112(8) Within Staggered Filing Window (W.P.(C) No. 13503 of 2025)
Facts of the Case
M/s TTIPL-GEW (JV) challenged an order dated 31.10.2023 passed under Section 73 of the CGST/OGST Act, 2017 for the tax periods July 2017 to March 2018, which had been affirmed in appeal by the Appellat...
Orissa High Court Condones Delay in Revocation Application of Basantilata Shashikanta Sahoo After Rejection by Joint Commissioner GST, Following Mohanty Enterprises (W.P.(C) No. 32144 of 2025)
Facts of the Case
M/s Basantilata Shashikanta Sahoo, Kendrapara, had its GST registration cancelled by an order dated 24.04.2025, pursuant to a show-cause notice dated 12.02.2025 issued under the Odisha Goods and Servic...
Allahabad High Court Quashes Section 73 Order Against Siddhi Vinayak Khadyan Bhandar Uploaded on 'Additional Notices' Tab, Applies Ola Fleet Technologies Benefit of Doubt (Writ Tax No. 4744 of 2025)
Facts of the Case
M/s Siddhi Vinayak Khadyan Bhandar challenged an order dated 29.12.2023 passed under Section 73 of the GST Act, 2017 by the Commercial Tax Officer, Kanpur. It was submitted that the notices issued unde...
Allahabad High Court Holds Assessee With Cancelled GST Registration Not Obliged to Monitor Web Portal, Quashes Section 73 Order Against M/s Vijay Sharma Contractor (Writ Tax No. 3670 of 2025)
Facts of the Case
M/s Vijay Sharma Contractor challenged an order dated 20.04.2024 passed by the Commercial Tax Officer under Section 73 of the U.P. Goods and Services Tax Act, 2017. The petitioner's registration under ...
Madras High Court (Madurai Bench) Revokes GST Registration Cancellation of Uma Sigamani on Genuine Financial Hardship Ground, Subject to Detailed ITC-Utilisation Safeguards (W.P.(MD) No. 36324 of 2025)
Facts of the Case
Uma Sigamani's GST registration (GSTIN 33AOAPU6052N1ZM) was cancelled by an order dated 07.10.2024 for non-filing of returns for a continuous period of six months. The petitioner explained that this la...
Allahabad High Court Quashes Section 73 Order Against Ravi Enterprises Over Hearing-Date Sequencing Defect, Cites UP Commissioner's Office Memo on Systemic SCN Errors (Writ Tax No. 1213 of 2025)
Facts of the Case
M/s Ravi Enterprises challenged an order dated 18.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, along with the order dated 14.10.2025 dismissing its appeal as time-barre...