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Allahabad High Court Allows Writ Petition Against Ex-Parte Section 74 GST Assessment for Tax Period 2019-2020, Applying the Coordinate Bench's Earlier Ruling in the Mohan Agencies Case to Maha Laxmi Enterprises vs State of U.P. (WRIT TAX No. 703 of 2023)
Facts of the CaseThe petitioner, M/s Maha Laxmi Enterprises, challenged an ex-parte assessment order dated 20.01.2023 passed under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Sector-8, Meerut, for th...
Allahabad High Court Quashes GST Assessment Order For Denial Of Mandatory Personal Hearing Under Section 75(4), Following Bharat Mint Precedent, In M/S Mohini Traders Versus State Of U.P. (Writ Tax No.550 Of 2023)
Facts of the CaseThe petitioner, M/S Mohini Traders, challenged an assessment order dated 25.11.2022 passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh, for the tax period April 2018, raising a demand in ...
Gauhati High Court Dismisses Writ Against GST Registration Cancellation for Fraudulent Trading, Holds Disputed Facts Must Be Agitated Before Appellate Authority Under Section 107 in Sambhu Das vs Commercial Tax Officer (WP(C)/985/2020)
Facts of the CaseThe petitioner, Sambhu Das, proprietor of M/s Vaishno Trading, Guwahati, challenged an order dated 27.08.2019 passed by the Commercial Tax Officer (Superintendent of Taxes), Guwahati-B, cancelling the GS...
Madras High Court Sets Aside TNGST Assessment And Rectification Orders For Ignoring Adjournment Letter And Denying Hearing On Rectification, Directs Fresh Assessment On Deposit In M/s.Vadivel Pyro Works Versus State Tax Officer (W.P.(MD)Nos.11143 To 11145 Of 2023)
Facts of the CaseThe petitioner, M/s.Vadivel Pyro Works, a manufacturer and trader of fireworks registered under GSTIN 33AAKFV8790Q1Z2, was subjected to statutory audit for assessment years 2017-18, 2018-19 and 2019-20. ...
Rajasthan High Court Quashes Input Tax Credit Reversal Order That Ignored the Supplier's Prior GST Payment on Construction Material, Remands the Matter for Fresh Adjudication After a Proper Hearing in Gajraj Singh Ranawat vs Union of India (CW-5141/2023)
Facts of the CaseThe petitioner, M/s Gajraj Singh Ranawat (Proprietor: Gajraj Singh Ranawat), a firm engaged in road-construction work and registered under GSTIN 08AEKPR5279J1ZQ, filed this writ petition before the High ...
Gauhati High Court Quashes Section 74 NGST Payment Orders For Vague Show Cause Notices And Denial Of Hearing, Excludes Writ-Pendency Period From Limitation In Thekrubizolie And Anr. Versus Union Of India (WP(C)/129/2024 And WP(C)/130/2024)
Facts of the CaseTwo connected writ petitions were filed by Mr. Thekrubizolie Angami and Anr., proprietor of M/S Dimapur Diesels (GSTIN 13ABUPA6964C2ZO) and M/S Progressive Motors (GSTIN 13ABUPA6964C1ZP), both registered...
Andhra Pradesh High Court Condones 69-Day Delay in GST Appeal and Remits for Fresh Hearing on 10% Additional Pre-Deposit Citing Non-Constitution of Appellate Tribunal (Writ Petition No.18643 of 2023)
Facts of the CaseThe petitioner challenged a rejection order dated 22.05.2023 (A.O.No.DIN3722052325035, previously assessed to tax and penalty of Rs.41,76,972/- under Section 74(1) of the APGST/CGST Act) whereby its appe...
Punjab And Haryana High Court Quashes GST Registration Cancellation Show Cause Notice For Want Of Supporting Facts And Documents, Grants Liberty To Revenue To Proceed Afresh In M/s Prime Steel Corporation Versus Union Of India (CWP No. 11561 of 2026)
Facts of the CaseThe petitioner, M/s Prime Steel Corporation, holder of GSTIN 03PXKPS1587Q1Z8, was served a show cause notice dated 03.12.2025 in Form GST REG-17 proposing cancellation of its GST registration on grounds ...
Andhra Pradesh High Court Sets Aside GST Levy on Rice Milling By-Products Retained by Civil Supplies Corporation in Sree Lakshmi Narayana Rice Mill vs Assistant Commissioner (Writ Petition No.18193 of 2023)
Facts of the CaseThe petitioner, M/s. Sree Lakshmi Narayana Rice Mill, a rice mill proprietorship, challenged an assessment order dated 24.9.2019 (upheld in appeal on 30.6.2022) levying GST on the value of by-products �...
Madras High Court Directs GST Registrant To Answer Vague Show Cause Notice After Revenue Discloses Name Of The Adjudicating Officer In M/S.Hi Tech Horticulture Versus Deputy Commissioner (GST), Dindigul-II (W.P.(MD) No.7371 of 2023)
Facts of the CaseThe petitioner, M/S.Hi Tech Horticulture, a partnership firm engaged in horticultural consultancy and landscape planning with places of business at Dindigul, Hyderabad, Vishakhapatnam, Theni and Secunder...