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Show Cause Notice That Pre-Decides Outcome Amounts to Post-Decisional Hearing: Karnataka High Court Quashes Revocation Rejection in M/S. E-Sports Company vs Union of India (WP No. 23289 of 2025)
Facts of the CaseThe petitioner, M/S. E-Sports Company, a partnership firm, applied on 23.12.2024 for revocation of cancellation of its GST registration. The department issued a show-cause notice dated 16.01.2025 proposi...
Madras High Court Quashes Ex-Parte GST Assessment Order on Condition of 25 Percent Pre-Deposit and Treats Order as Addendum to Show Cause Notice: Madras High Court Disposes Writ Petition in Kavin Karuthiah vs State Tax Officer (W.P(MD)No.19310 of 2025)
Facts of the CaseTvl. Kavin Karuthiah challenged an assessment order dated 11.11.2024 passed for tax period 2021-22 against GSTIN 33ATVPK0508M1ZE, preceded by a show cause notice in Form DRC-01 dated 19.09.2023 and three...
Delhi High Court Sets Aside GST Demand for Chauhan Kirana Trading Over Additional Notices Tab Service, Keeping Notification 56/2023 Challenge Open (W.P.(C) 17331/2025)
Facts of the CaseThe petitioner, M/s Chauhan Kirana Trading, challenged an order dated 05.04.2024 passed by the Sales Tax Officer for the tax period April 2018 to March 2019, raising a demand of Rs. 11,98,884, along with...
Bonafide Non-Appearance at Personal Hearing Warrants Fresh Opportunity: Karnataka High Court Sets Aside Section 74 CGST Demand Order, DRC-07 and DRC-01 Summaries Against Sagar Manjunatha Subramanya, Remits Matter for Fresh Reconsideration (WP No. 35042 of 2025)
Facts of the CaseSagar Manjunatha Subramanya was issued a Show Cause Notice dated 24.05.2024 under Section 74(1) of the CGST/KGST Act, 2017, alleging tax liability along with interest and penalty under Section 122(2)(a)....
Calcutta High Court Directs Fresh Consideration of ITC Mismatch Demand Against Mongal Deep Enterprise Per Circular 183/2022-GST (W.P.A 13375 of 2025)
Facts of the CaseThe petitioners, M/s Mongal Deep Enterprise, traders operating under the Monginis/Mio Amore food franchise and registered under the CGST Act, 2017 and WBGST Act, 2017, challenged an ex-parte assessment o...
Madras High Court Confirms the Assessing Officer's Jurisdiction to Issue a GST Show Cause Notice Under Sections 7(2), 9 and 73, While Granting the Assessee Four Additional Weeks to File Its Reply, in M/s Harihar Alloys Private Ltd vs Central Board of Customs and Indirect Taxes (W.P.(MD) No. 33485 of 2025)
Facts of the CaseM/s Harihar Alloys Private Ltd. challenged a show cause notice bearing No.24/2025 TR-AC dated 21.09.2025, issued by the Assistant Commissioner of Central Taxes, Trichy II Division, alleging contravention...
Telangana High Court Sets Aside GST Appellate Order on Hybrid Annuity Model Road Contract for Summarily Rejecting Grounds Without Reasons: Telangana High Court Allows Writ Petition in Shankarampet Projects vs Appellate Joint Commissioner of State Tax (WRIT PETITION NO: 28654 OF 2025)
Facts of the CaseM/s Shankarampet Projects Ltd (formerly KNR Shankarampet Projects), a National Highways Authority of India (NHAI) concessionaire under the Hybrid Annuity Model (HAM), was assessed under Section 73 of the...
Gauhati High Court Holds Summary in GST DRC-01 Cannot Substitute Proper Signed Show Cause Notice Under Section 73: Gauhati High Court Allows Writ Petition in Shreearihant Logistics vs State of Assam (WP(C)/4159/2025)
Facts of the CaseShreearihant Logistics Pvt Ltd, a GST-registered transport company in Guwahati, was issued a Summary of Show Cause Notice dated 28.09.2023 in FORM GST DRC-01 for the tax period July 2017 to March 2018, w...
Bank Account De-Frozen After One-Year Statutory Limit on Provisional Attachment: Andhra Pradesh High Court Closes M.Sarada vs State of Andhra Pradesh Over Indus Enterprises Attachment (WP No. 14617 of 2025)
Facts of the CaseThe petitioner, M.Sarada, proprietor of Indus Enterprises, challenged the continuing provisional attachment of her business bank account with Bank of Baroda, Tirupati, effected by an order dated 08.02.20...
Madras High Court Directs Revocation of GST Registration Cancellation for Thavasimuthu Sundar Singh Under Suguna Cutpiece Conditions (W.P.(MD) No.21772 of 2025)
Facts of the CaseThe petitioner, Thavasimuthu Sundar Singh (GSTIN 33BWEPS6864B1ZG), challenged the cancellation of his GST registration in FORM GST REG-19 dated 20.04.2022, issued pursuant to a show cause notice dated 02...