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Notices Under 'Additional Notices' Tab Entitle Assessee to Benefit of Doubt: Allahabad High Court Quashes Section 73 Order in M/S Asset Enterprises vs State of U.P. (Writ Tax No. 4623 of 2025)
Facts of the CaseThe petitioner, M/S Asset Enterprises, challenged an order dated 11.12.2023 passed by the Assistant Commissioner, State Tax, Prayagraj, under Section 73 of the GST Act, 2017. The petitioner contended tha...
Parallel State GST Proceedings Quashed After Central Authority's Final Order on Same Subject Matter: Madras High Court Applies Armour Security Ruling on Cross-Empowerment in M/s.Notch India Projects vs Assistant Commissioner, CGST (WP(MD) No.31614 of 2025)
Facts of the CaseM/s.Notch India Projects, holding GSTIN 33AAPFM8787P1Z3, had already suffered an order from the Central authority (Assistant Commissioner of CGST and Central Excise, Madurai II Division) dated 26.12.2023...
GST Appellate Tribunal Not Yet Constituted: Chhattisgarh High Court Extends Limitation for Second Appeal in GTL Infrastructure Limited vs State of Chhattisgarh (WPT No. 106 of 2025)
Facts of the CaseGTL Infrastructure Limited challenged an order dated 06.03.2025 passed by the Joint Commissioner (Appeal), State Tax, Raipur, under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017, dismi...
Jammu & Kashmir and Ladakh High Court Directs Fresh Consideration of GST Registration Restoration for Shahi Hamdan Shawl House, Applying the Binding Sheikh Mohammad Yousuf Precedent (WP(C) No. 2589/2025)
Facts of the CaseM/s Shahi Hamdan Shawl House approached the High Court of Jammu & Kashmir and Ladakh seeking restoration of its GST registration number, relying entirely on an earlier judgment of the same Court dated 26...
Buyer Not to Suffer for Supplier's Delayed Tax Payment: Calcutta High Court Remands ITC Recovery in Dolphin Enterprises vs Deputy Commissioner of Revenue (WPA 30862 of 2024)
Facts of the CaseThe petitioner, Rabin Sarkar, proprietor of Dolphin Enterprises, challenged an appellate order passed under Section 107 of the CGST/WBGST Act, 2017 and sought refund of Rs. 1,67,974 allegedly illegally r...
Bank Attachment Lifted on Filing GST Appeal Without Extra Pre-Deposit: Delhi High Court in Global Tech Fab vs Government of NCT Delhi, Leaves Notification 56/2023 Vires Question Open Pending Final Supreme Court Ruling (WP(C) 16309/2025)
Facts of the CaseGlobal Tech Fab challenged a show cause notice dated 17.12.2023 and an assessment order dated 27.04.2024 for FY 2018-19 confirming a demand of Rs.7,97,290/-, and also a provisional bank attachment order ...
Delayed Appeal Beyond the Condonable Period Still Gets Relief: Madras High Court Remands a Section 73 GST Assessment on 25 Percent Pre-Deposit Terms in Tvl R.K.S. Builders vs Deputy State Tax Officer, Mayiladuthurai (W.P.(MD) No. 16084 of 2025)
Facts of the CaseThe petitioner, Tvl R.K.S. Builders, Mayiladuthurai, challenged an assessment order dated 15.06.2023 passed under Section 73 of the Tamil Nadu GST Act, 2017 for tax period 2019-20, along with the Appella...
Karnataka High Court Grants One More Opportunity to Substantiate an Rs. 45.91 Lakh IGST Export Refund Claim Rejected for Insufficient Documentation, Citing the Petitioner's Bona Fide Reasons, in M/s Nandi Enterprises vs Union of India (WP No. 34570 of 2025)
Facts of the CaseM/s Nandi Enterprises, a proprietorship registered at Mysuru with GST No. 29AXDPG6252A1ZT, filed a refund application on 16.05.2025 for IGST paid on export of goods amounting to Rs. 45,91,838. After a re...
Section 130 Confiscation Cannot Be Invoked for Mere Excess Stock Found at Survey, Section 73/74 Must Apply: Allahabad High Court Quashes Orders in M/S Raghuvansh Agro Farms Ltd. (Writ Tax No. 3827 of 2025)
Facts of the CaseM/S Raghuvansh Agro Farms Ltd. faced proceedings under Section 130 read with Section 122 of the GST Act, 2017 after a survey of its business premises on 22.01.2019 allegedly revealed excess stock, withou...
Delay in Revocation Condoned on Undertaking to Clear Dues: Orissa High Court Grants Relief to Cancelled Registrant in M/s. Konark Cement & Asbestos Ltd. vs Commissioner of Sales Tax (CT and GST), Cuttack (W.P.(C) No.31044 of 2025)
Facts of the CaseThe petitioner, M/s. Konark Cement & Asbestos Ltd., had its GST registration cancelled by order dated 30th November, 2024 pursuant to a show cause notice dated 7th October, 2024 issued under the Central ...