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Electricity Sold to PTC for Onward Export Not Zero-Rated: Andhra Pradesh High Court Denies ITC Refund on Penultimate Supply, Distinguishes Privity of Contract, in M/s. SEIL Energy India Limited vs Principal Commissioner of Central Tax (WP No.21938 of 2024 & batch)
Facts of the CaseM/s. SEIL Energy India Limited (formerly Sembcorp Energy India Limited), a thermal power generator in Andhra Pradesh, sought refund of input tax credit accumulated on purchases of coal and other inputs, ...
Andhra Pradesh High Court Disposes of GST Registration Cancellation Challenge by Sri Kalyani Granites, Leaving Fresh Registration Application Open for Consideration Within Four Weeks (Writ Petition No. 3373/2024)
Facts of the CaseSri Kalyani Granites, Ongole, represented by its proprietor Kishore Pallapolu, had its GST registration cancelled by order dated 09.06.2023 (issued in Form GST REG-23). The appeal against this cancellati...
Appellate Authority Cannot Take Hyper-Technical View on Delay: Himachal Pradesh High Court Condones 10-Month Delay for Registration Revocation in Rajesh Kumar vs Union of India (CWP No. 12043 of 2025)
Facts of the CaseThe petitioner, Rajesh Kumar, a GST-registered dealer, was served a show-cause notice on 12.03.2024 and had his GST registration cancelled suo motu on 19.04.2024 for failure to file up-to-date returns wi...
Hearing Date Preceding the Reply Deadline Violates Section 75(4): Uttarakhand High Court Sets Aside GST Orders Following Its Own Precedent in a Batch of Petitions Led by WPMB 1016 of 2025 (WPMB 1016, 1017 and 1018 of 2025)
Facts of the CaseIn this batch of three connected writ petitions (WPMB 1016, 1017 and 1018 of 2025) decided by a common judgment, the lead petitioner, a taxable person registered under Uttarakhand GST, challenged an Orde...
GST on Seigniorage Fee and Royalty for Mineral Quarrying Kept in Abeyance Pending Supreme Court Ruling: Madras High Court Order in R.R. Construction vs Deputy State Tax Officer (W.P.(MD) No. 32118 of 2025)
Facts of the CaseR.R. Construction, a Madurai-based partnership engaged in quarrying and transporting minerals, challenged a notice dated 19.10.2025 issued by the Deputy State Tax Officer-2, Chokikulam Assessment Circle,...
Punjab and Haryana High Court Holds That Uploading a GST Show Cause Notice or Order Only in the Common Portal's Additional Notices Tab Is Not Valid Service Under Sections 169 and 146, Reaffirming Luxmi Traders, in Comfort Trims Private Limited vs State of Haryana (CWP-21258-2025)
Facts of the CaseComfort Trims Private Limited challenged proceedings where the show cause notice and the order-in-original had been uploaded only in the 'View Additional Notices and Orders' tab on the GST common portal,...
Bail Denied in Rs.13.61 Crore GST Evasion Case: Rajasthan High Court Rejects Bail Pleas of Alleged Iron Scrap Racket Operators Under Section 132 CGST Act in Gulam Fareed vs State of Rajasthan (Criminal Misc. Bail Application No.5378/2025)
Facts of the CaseTwo connected bail applications were filed by Gulam Fareed and Yash Chandani, accused in complaints filed by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, for offences under Sect...
BBMP Must Reimburse Differential GST on Works Contracts Straddling VAT-to-GST Transition: Karnataka High Court Directs Payment of Rs 2.23 Crore to PMJ Constructions (Writ Petition No. 461 of 2023)
Facts of the CaseM/S PMJ Constructions Pvt Ltd, a road contractor for the Bruhat Bengaluru Mahanagara Palike (BBMP), was awarded works on 20.03.2013 and 29.10.2015, priced under the pre-GST VAT/Service Tax regime, but pa...
Rule 96(10) CGST Rules Restriction on IGST Refund Struck Down: Karnataka High Court Quashes Section 74 Demand of Rs.1.09 Crore Against M/S AMD Apparels Pvt. Ltd. (WP No. 35946 of 2025)
Facts of the CaseM/S AMD Apparels Pvt. Ltd. was issued a demand under Section 74 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017, alleging erroneous refund of IGST of Rs.1,09,00,000/- availed in violatio...
Belated Return Automatically Withdraws the Best-Judgment Assessment: Madras High Court Applies Section 62(2) of the GST Act to Lift a Bank Attachment in Tvl. T. Vijayakumar vs Deputy State Tax Officer, Nagercoil (W.P(MD) No. 26727 of 2025)
Facts of the CaseThe petitioner, Tvl.T.Vijayakumar, a civil contractor holding GSTIN 33ABLPV5791M1ZR, failed to file his GST return for August 2024. Following a FORM GSTR-3A notice issued on 24.09.2024, the Deputy State ...