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Shaiek Dawood vs Deputy State Tax Officer-I (ST), Pudukottai Assessment Circle – Madras High Court Remands GST Assessment under Section 73 of the TNGST Act, 2017, Granting Opportunity to Prove Exempt Supply of Vegetable Seeds and Organic Manure
Facts of the CaseThe petitioner, Shaiek Dawood, is engaged in the
business of selling vegetable seeds and organic manure, which are
claimed to be fully exempt from GST. The respondent passed an assessment
order in For...
Tvl. Jumbo Fireworks India Private Limited vs Assistant Commissioner (ST) – Madras High Court Sets Aside Ex Parte GST Assessment under Section 73 of the TNGST Act Due to GSTR-1 vs GSTR-3B Reconciliation and Lack of Proper Opportunity of Hearing
Facts of the CaseThe petitioner, Tvl. Jumbo Fireworks India Private
Limited, challenged the assessment order dated 28.07.2021 passed by
the Assistant Commissioner (ST) under Section 73 of the Tamil Nadu Goods and
Serv...
Lite Bite Foods Private Limited vs Airports Authority of India – Calcutta High Court Appoints Arbitrator and Holds Designated Arbitration Venue as Juridical Seat Under Section 11 of the Arbitration and Conciliation Act, 1996
Facts of the CaseLite Bite Foods Private Limited entered into a Concession
Agreement dated 14 September 2018 with the Airports Authority of India (AAI)
for developing, operating, maintaining and managing food and bever...
Tvl. Cape Infrastructure (P) Ltd. vs State Tax Officer – Madras High Court Sets Aside Section 74 GST Assessment Order and Remands Matter for Fresh Adjudication after Granting Opportunity of Personal Hearing | Section 74 & Section 169 of the TNGST Act, 2017
Facts of the CaseThe petitioner, Tvl. Cape Infrastructure (P) Ltd.,
challenged the assessment order dated 09.03.2024 passed by the State Tax
Officer under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017.
...
S.R. Agencies vs Deputy State Tax Officer–1 (FAC) & Another – Madras High Court | Assessment Order Set Aside and Matter Remanded for Fresh Consideration under Section 73 of the TNGST Act, 2017
Facts of the CaseThe petitioner, S.R. Agencies, engaged in the
business of selling petrol and diesel through a retail petroleum outlet,
challenged an assessment order dated 03.12.2025 passed under Section
73 of the Ta...
Biocon Limited vs State of Karnataka & Others – Karnataka High Court Holds ITC Cannot Be Denied Solely Due to GSTR-3B vs GSTR-2A Mismatch for FY 2018-19; Quashes Demand under Sections 16 & 73 and Remands Other GST Issues
Facts of the CaseBiocon Limited filed a writ petition before the Karnataka
High Court challenging the Order-in-Original dated 22.02.2024 passed
under Section 73(9) of the CGST/KGST Act, 2017, whereby various GST
deman...
Shree Basant Bhandar Int Udyog & Connected Matters vs Union of India & Others – Rajasthan High Court Upholds GST Demand on Mining Royalty, Grants Limited Relief on DMFT Contribution | GST on Royalty | Rajasthan GST Case | D.B. Civil Writ Petition No. 5678/2022
Facts of the CaseThe petitioners, comprising numerous mining lease holders,
brick kiln operators, mineral industries and other business entities, filed a
batch of writ petitions challenging the show cause notices and a...
Narottam Satapathy vs Additional State Tax Officer, Keonjhar Circle & Another – Orissa High Court Grants Liberty to File GST Appeal; No Coercive Action for 30 Days | GST Act – Appeal Remedy
Facts of the CaseThe petitioner, Narottam Satapathy, approached the
Orissa High Court by filing a writ petition against the order dated 12
January 2023 passed by the Additional State Tax Officer, Keonjhar Circle.
Duri...
Tvl. Rukmani Stores vs Deputy State Tax Officer – Madras High Court Sets Aside Ex Parte GST Assessment under Section 73 of TNGST Act on Disallowance of Exemption for Karuppatti (Palm Jaggery) and Remands Matter for Fresh Adjudication
Facts of the CaseThe petitioner, Tvl. Rukmani Stores, challenged an
assessment order dated 12.12.2025 passed under Section 73 of the
TNGST Act, 2017 for the assessment year 2021-22. The assessment was
completed ex par...
Tvl. Amutha Petrol Bunk vs The Appellate Deputy Commissioner (ST) & State Tax Officer – Madras High Court Grants Fresh Assessment Opportunity on Deposit of 15% Disputed Tax in Section 73 GST Proceedings | Sections 73 & 75(4) of the TNGST Act, 2017
Facts of the CaseThe petitioner, Tvl. Amutha Petrol Bunk, challenged
the assessment order dated 28.02.2025 passed under Section 73 of the
TNGST Act, 2017, as well as the appellate order dated 13.01.2026, by
which the ...