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Karnataka High Court Quashes Order-in-Appeal for Failing to Consider GST Council's Desiccated Coconut Rate Clarification, Remands for Fresh Adjudication — M/s Mahavir Coconut Industries vs Joint Commissioner of Commercial Taxes (Appeals) (WP No.23547 of 2023)
Facts of the CaseThe petitioner, a manufacturer of desiccated coconut powder, was aggrieved by an Adjudication Order dated 17.11.2022 under Section 73(9) of the KGST/CGST/IGST Act, 2017, and the subsequent order-in-appea...
Uttarakhand High Court Quashes Section 73 UKGST Assessment Order for Denying Personal Hearing After Reply Was Filed, Remands for Fresh Order in Kayum Khan vs Assistant Commissioner (Writ Petition (M/B) No.495 of 2026)
Facts of the CaseThe petitioner, Kayum Khan, was issued a Show Cause Notice in GST DRC-01 on 08.05.2025, requiring a reply by 08.06.2025. No reply was filed, and a reminder fixing 10.09.2025 for personal hearing was sent...
Andhra Pradesh High Court Permits Manual Filing of Returns and Fresh Revocation Application After Cancellation of GST Registration for Non-Filing of Returns — Writ Petition No.25902 of 2023
Facts of the CaseThe petitioner's GST registration was cancelled by order dated 02.03.2023 on the ground that returns had not been filed. The petitioner subsequently applied for revocation of the cancellation, but that a...
Allahabad High Court (Lucknow Bench) Quashes Section 74(9) GST Demand Order for Denial of Opportunity of Hearing Under Section 75(4), Remands for Fresh Adjudication — M/S Vighnaharta Const. vs State of U.P. (Writ Tax No.143 of 2023)
Facts of the CaseThe petitioner's firm, registered under GST, was issued a show-cause notice under Section 61 of the GST Act on 08.09.2020, followed by an order under Section 74(9) dated 14.07.2021 confirming a tax deman...
Madurai Bench of Madras High Court Sets Aside GST Assessment Order Passed Without Notice, Remands for Fresh Adjudication After Hearing in Tvl. Singarammal Construction vs Deputy Commissioner (State Tax) (W.P(MD)No.25985 of 2023)
Facts of the CaseThe petitioner, Tvl. Singarammal Construction, represented by its partner, challenged an assessment proceeding passed by the State Tax Officer, Aranthangi Assessment Circle, bearing Order No. GSTIN 33ABU...
Kerala High Court Sets Aside GST Assessment Denying Input Tax Credit Solely for Supplier's Non-Filing of GSTR-1; Remands for Fresh Order Following Diya Agencies in Unity OOH Media Solutions vs Deputy State Tax Officer (WP(C) No.42429 of 2023)
Facts of the CaseThe petitioner, Unity OOH Media Solutions Pvt. Ltd., an assessee under the CGST/SGST Act, 2017, had filed GSTR-1 and GSTR-3B returns for July 2017 to March 2018 and claimed input tax credit (ITC) on purc...
Kerala High Court Declines to Interfere with GST Show-Cause Notice on Banking Services, Directs Adjudicating Authority to Await Other High Courts' Rulings for One Month in South India Bank Ltd vs Union of India (WP(C) No.37764 of 2023)
Facts of the CaseThe petitioner, The South India Bank Ltd, a scheduled private bank registered under the Banking Regulation Act, was served with a show-cause notice (Ext.P1) demanding GST on certain services alleged by t...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST Act Constitutional Challenge as Not Pressed, Leaves Petitioner to Statutory Appellate Remedy — Rajesab Moulasab Santi vs Assistant Commissioner of Commercial Taxes and Ors. (WP No.102887 of 2022)
Facts of the Case
The petitioner, Rajesab Moulasab Santi, a contractor registered under GSTIN
29AXGPS4000H1Z1, approached the Karnataka High Court, Dharwad Bench, challenging the
constitutional validity of Section 16(...
Kerala High Court Permits Payment of GST Arrears in Five Monthly Instalments, Directs Lifting of Bank Attachment on First Instalment — M/S Jaybee Gas Agencies and Anr. vs State of Kerala and Ors. (WP(C) No.39932 of 2023)
Facts of the Case
Petitioner No.1, M/S Jaybee Gas Agencies, and its managing partner Smt. Susan Bigili Panaveli, challenged a demand notice dated 26.10.2023 issued by the State Tax Officer (Arrears Recovery), Pathanamth...
Karnataka High Court Declines to Examine Constitutional Validity of Section 16(4) CGST/SGST Act as Challenge Not Pressed; Disposes of Writ with Liberty to Avail Statutory Remedy — Channaveeragouda vs Assistant Commissioner of Commercial Taxes (WP No.104429 of 2022)
Facts of the CaseShri Channaveeragouda, a contractor from Belagavi, filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017 read with Rule 61(5...