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Bank Attachments Vacated on Phased-Payment Undertaking: Karnataka High Court Disposes GST Recovery Challenge in Mindlogicx Infratec Ltd v. Deputy Commissioner of Commercial Taxes (WP No.11054 of 2023)
Facts of the Case
Mindlogicx Infratec Limited, a company represented by its Director, was assessed by the Deputy Commissioner of Commercial Taxes (Audit) by an adjudication order dated 03.03.2023, raising a total demand...
Section 129 and Section 130 CGST Act Held Mutually Exclusive: Andhra Pradesh High Court Protects Bona Fide Purchaser-in-Transit from Seller's Confiscation Proceedings in M/s. Arhaan Ferrous vs. Deputy Assistant Commissioner (WP Nos. 15481/2023 etc.)
Facts of the CaseM/s. Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. and its vehicle-owner co-petitioners, engaged in the iron scrap trade, had their goods and conveyances detained on 12.06.2023 at Auto Nagar, Vijaya...
COVID Limitation Relief Insufficient to Save Delay: Patna High Court Upholds Dismissal of Time-Barred GST Appeal Under Section 107(4) BGST Act in M/s Prashant Kumar v. State of Bihar (CWJC No.4321 of 2023)
Facts of the Case
The petitioner, a proprietary concern, challenged the dismissal of its statutory appeal against an assessment order dated 28.12.2021, on the ground that the appeal was filed beyond the period permitted...
GST Adjudication Order Set Aside for Overlooking Petitioner's Written Reply: Punjab and Haryana High Court Finds Non-Application of Mind Under Section 74 in M/s Creative Impex vs. State of Punjab and Another (CWP No. 9446/2026)
Facts of the CaseM/s Creative Impex challenged an adjudication order dated 30.12.2025 passed pursuant to a show-cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 read with Rule 142(1) o...
Time-Barred Appeal Against GST Registration Cancellation: Karnataka High Court Grants Liberty to Avail Amnesty Revocation Procedure in Kiran Venkata Reddy v. Additional Commissioner (WP No.4441 of 2023)
Facts of the Case
The petitioner, registered under GSTN 29AMFPR1081F2ZY, impugned an order dated 23.07.2019 cancelling his GST registration under Section 29 of the CGST Act, 2017. His subsequent statutory appeal under S...
Penalty Cut From 100% to 15%: Madurai Bench Holds Section 74 Order Passed Too Fast Denied Concessional Penalty Window in P.R.Hardwares v. State Tax Officer (W.P.(MD) No.16748 of 2023)
Facts of the Case
The petitioner, P.R.Hardwares, a dealer in electrical goods registered under GSTIN 33AGHPR4673B1ZH, was issued Form GST DRC-01A dated 01.12.2022 and a further notice dated 03.01.2023 regarding discrepa...
Post-Decisional Hearing Mandated for Rule 86A ITC Blocking: Karnataka High Court (Dharwad) Reads Natural Justice Safeguard into Electronic Credit Ledger Blocking in K-9-Enterprises vs. State of Karnataka (W.P. No. 104242/2023)
Facts of the CaseA batch of petitioners including K-9-Enterprises challenged orders passed by the competent authority under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit available in their Electronic Credit...
GST Cancellation Passed Before Scheduled Hearing Date Held Illegal: Telangana High Court Quashes Vague Show Cause Notice in M/s. Elecon Trading Company vs. Deputy State Tax Officer (Writ Petition No. 17633/2023)
Facts of the CaseM/s. Elecon Trading Company, represented by its proprietor K. Lakshmi Narasimham, challenged an order dated 01.07.2023 passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, Hyderabad, canc...
Assessment Order Set Aside for Ignoring Reply to Show Cause Notice: Andhra Pradesh High Court Remands Section 74 Proceedings for Fresh Personal Hearing (Writ Petition No.12193 of 2023)
Facts of the Case
The petitioner, a proprietary business based at Hindupur, challenged an assessment order dated 26.04.2023 passed in Form GST DRC-07 under Section 74(1) of the CGST/SGST Act for tax periods 2017-18 to 2...
Parallel GST Investigation Grievance Redressed on Transfer of File: Telangana High Court Disposes of Petition Under Section 6(2)(b) in K and R Rail Engineering Ltd vs. Union of India (Writ Petition No. 21279/2023)
Facts of the CaseK and R Rail Engineering Ltd approached the Telangana High Court seeking a declaration that a parallel investigation initiated against it on 04.08.2023 by the Directorate General of GST Intelligence (DGG...