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Kerala High Court Quashes Vague GST Registration Cancellation Show Cause Notice For Not Specifying Defaulted Months And Ignoring Return Filed Before Cancellation, Following Phoenix Rubbers Precedent In Elvis Sajan Mathew Versus Assistant Commissioner (WP(C) No.21181 Of 2023)
Facts of the CaseThe petitioner, Elvis Sajan Mathew, proprietor of a concern with KSGST/CGST registration, had delayed in submitting Form GSTR-3B returns for the period March 2022 to August 2022. A show cause notice date...
Rajasthan High Court Dismisses Challenge to GST on Royalty Paid to Mining Department for Mining Lease, Following Sudershan Lal Gupta and Shree Basant Bhandar Precedents in Shankar Lal vs Union of India (D.B. Civil Writ Petition No. 1830/2023)
Facts of the CaseThe petitioner, Shankar Lal, challenged show cause notices/assessment orders issued by the GST Department raising a demand of GST on royalty paid to the Mining Department towards a mining lease. The Stat...
Patna High Court Dismisses In Limine Writ Against Ex Parte GST Assessment Order, Holds Section 5 Limitation Act Inapplicable Where BGST Act Prescribes Its Own Delay-Condonation Period In M/s Binod Kumar Yadav Versus State Of Bihar (CWJC No.4318 Of 2023)
Facts of the CaseThe petitioner, M/s Binod Kumar Yadav, through its proprietor, challenged an ex parte assessment order dated 20.01.2021, claiming he only learned of it later from his accountant and, on verifying the GST...
Jammu & Kashmir and Ladakh High Court Directs Time-Bound Disposal of Long-Pending GST Registration Cancellation Appeal, Invokes Ease-of-Doing-Business Spirit of GST Regime in R S Cattle Feed Mills vs Union Territory of J&K (WP(C) No. 944/2023)
Facts of the CaseThe petitioner, R S Cattle Feed Mills, had its GST registration (GSTIN 01AGGPC6801M1ZR) cancelled on 28.10.2019 for non-filing of more than six consecutive returns, following a show cause notice dated 18...
Orissa High Court Condones Delay In Invoking Rule 23 OGST Rules For GST Registration Revocation Subject To Payment Of Dues, Following Mohanty Enterprises Precedent, In M/s. Saroj Prasad Padhy Versus Commissioner, CGST (WP(C) No.9659 Of 2026)
Facts of the CaseThe petitioner, M/s. Saroj Prasad Padhy, had its GST registration cancelled by order dated 12.01.2026, pursuant to a show cause notice dated 8.12.2025, under the Central Goods and Services Tax Act, 2017....
Kerala High Court Orders Refund With 9% Interest of GST Wrongly Recovered Despite No Input Tax Credit Being Claimed on Motor Vehicle Purchase in Five Star Metals (P) Ltd. vs State Tax Officer (WP(C) No. 20129 of 2020)
Facts of the CaseThe petitioner, Five Star Metals (P) Ltd., had purchased a passenger motor vehicle involving taxable value exceeding Rs.2 lakh and had not claimed Input Tax Credit for its value. Under pressure of case p...
Gujarat High Court Disposes Batch Of Petitions On Interest Under Section 50(1) CGST Act As Infructuous After Retrospective Net-Liability Amendment In M/S Sumilon Polyster Limited Versus Union Of India (R/Special Civil Application No.18198 Of 2019 And Batch)
Facts of the CaseA batch of seventeen connected petitions led by M/S Sumilon Polyster Limited challenged the Revenue's practice of demanding interest under Section 50 of the CGST Act, 2017 and GGST Act, 2017 on the gross...
Punjab and Haryana High Court Permits Manual Correction of GSTR-1 Beyond Portal Deadline to Enable Zero-Rated SEZ Supply Refund, Following Sun Dye Chem and Shiva Jyoti Precedents in Satyam Auto Components vs Union of India (CWP No.8019 of 2020 & 16508/2021)
Facts of the CaseThe petitioners, M/s Satyam Auto Components Pvt. Ltd. and M/s Hi Tech Engineers & Contractors, sought a direction permitting correction of Form GSTR-1 for December 2017. Satyam Auto, registered under...
Allahabad High Court Quashes Companion GST Assessment Order Denying Mandatory Personal Hearing Under Section 75(4), Applying Bharat Mint Ruling, In M/S Mohini Traders Versus State Of U.P. (Writ Tax No.551 Of 2023)
Facts of the CaseHeard together with a companion matter concerning the same trader, M/S Mohini Traders challenged a further UP GST assessment order raising a substantial demand for the tax period April 2018. As in the co...
Karnataka High Court Issues Mandamus Directing Government Department To Reimburse GST On Civil Contract Work Under Section 13 CGST Act In M.G. Arunkumar Versus State Of Karnataka (WP No.104908 Of 2023 (GM-RES))
Facts of the CaseThe petitioner, Shri M.G. Arunkumar, a registered Class-I civil contractor, was the successful bidder for a work order dated 24.03.2018 issued by the Deputy Commissioner, District Urban Development Cell,...