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Offline Section 161 GST Rectification Application Filed in Time Must Be Considered on Merits: Madras High Court Directs Officer to Decide Raj Computer's Plea Without Limitation Bar (W.P.(MD) No. 21819 of 2025)
Facts of the CaseTvl Raj Computer, represented by its proprietor Monaram, sought a mandamus directing the Deputy State Tax Officer, Tirunelveli, to consider and pass orders on its rectification petition dated 19.11.2024,...
Secured Creditor's Right to Recover Dues Has Priority Over GST Arrears: Andhra Pradesh High Court Rules for Kotak Mahindra Bank Under SARFAESI Act (Writ Petition No. 16968 of 2024)
Facts of the CaseM/s. Kotak Mahindra Bank Ltd. challenged the action of the Assistant Commissioner (ST), Vijayawada, in proceeding to auction a secured property to recover tax arrears due from the borrower under the Andh...
GST Registration Restoration Conditioned on Filing Returns and Paying Outstanding Tax Dues in Full: Andhra Pradesh High Court Follows Its Own Precedent in Saravana Builders vs Assistant Commissioner of Central Tax (WP No.16747 of 2025)
Facts of the CaseSaravana Builders, a Guntur-based proprietorship, had its GST registration cancelled by an order dated 20.02.2024 in Form GST REG-19 on the ground of non-filing of returns and non-payment of taxes. The p...
Allahabad High Court Declines to Quash a Section 74 Show Cause Notice at the Threshold Despite Overlapping State GST Proceedings, Directing the Cross-Empowerment Objection Under Section 6(2)(b) to Be Decided by the Authority Itself, in M/s Balaji Metal Industries vs Additional Commissioner (WRIT TAX No. 3387 of 2025)
Facts of the CaseM/s Balaji Metal Industries challenged a show cause notice dated 17.06.2025 issued under Section 74 of the CGST/UPGST Act by the Additional Commissioner (Anti-Evasion), Central GST, for the tax period Ap...
Allahabad High Court Quashes Section 74 GST Order Against S.S. Traders for Notice Hidden Under Additional Notices Tab, Applying Ola Fleet Technologies (Writ Tax No. 1169 of 2025)
Facts of the CaseS.S.Traders, through its proprietor Mohd. Naushad Ali, challenged an order dated 26.07.2024 passed under Section 74 of the CGST Act, 2017 / UPGST Act, 2017, and a further order dated 20.08.2025 dismissin...
Parallel Show Cause Notices for Same Period Remitted for Rectification: Karnataka High Court Disposes M/s. Shamaray Kalasappa Singe Contractor vs Assistant Commissioner of Commercial Taxes (WP No. 200712 of 2025)
Facts of the CaseThe petitioner, M/s. Shamaray Kalasappa Singe Contractor, a works-contract proprietary firm registered under the CGST/SGST Act, was served with two parallel proceedings for the same tax period 2019-20 �...
Consistent Relief for Cancelled GST Registrants Continues: Uttarakhand High Court Permits a Revocation Application on Settled Terms in Mughlai Chicken vs Commissioner, State Goods and Services Tax and Another (Writ Petition (M/B) No. 324 of 2025)
Facts of the CaseThe petitioner, Mughlai Chicken, sought relief before the Uttarakhand High Court in respect of cancellation of its GST registration, relying on the Court's own consistent line of orders in Writ Petition ...
Bonafide Failure to Reply to Section 73 GST Notice Gets One More Chance: Karnataka High Court Sets Aside Demand Against M/S Navyug Energy Solutions Pvt. Ltd. (WP No. 35167 of 2025)
Facts of the CaseM/S Navyug Energy Solutions Pvt. Ltd. (GSTIN 29AADCN6371P1ZP) challenged an adjudication order dated 25.02.2025 passed under Section 73(9) of the CGST/KGST Act, 2017, confirming a total demand of Rs.31,9...
Section 62 GST Best-Judgment Assessment Order Stands Automatically Withdrawn on Belated Filing of Returns Even Beyond 60 Days: Madras High Court (Madurai Bench) in Tvl. Bernard Karuthudaiyan vs Deputy State Tax Officer (WP(MD) No.32340 of 2025)
Facts of the CaseTvl. Bernard Karuthudaiyan, holding GSTIN 33ENJPK8623R1Z8, failed to file GST returns for November 2024, prompting a GSTR-3A notice and a best-judgment assessment order dated 20.01.2025 in Form GST ASMT-...
Sections 129 and 130 CGST Act Are Independent But Confiscation Needs Real Intent to Evade Tax, Not Mere Suspicion: Gujarat High Court's Landmark Ruling in M/S Panchhi Traders vs State of Gujarat (SCA No. 9250 of 2020)
Facts of the CaseIn a batch of over 80 connected writ petitions led by M/S Panchhi Traders, the Gujarat High Court examined the scope of Sections 129 and 130 of the CGST Act, 2017 as amended by the Finance Act, 2021 with...