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Munna Kumar Sharma vs State of West Bengal & Ors. – Calcutta High Court Sets Aside Premature GST Recovery Under Section 78 of CGST/WBGST Act and Directs Refund and Re-Credit Within Three Working Days
Facts of the CaseThe petitioner, Munna Kumar Sharma, filed the writ
petition challenging the recovery of a demand arising from Form GST APL-04
dated 4 December 2025, passed under Section 107 of the WBGST/CGST Act, 2017...
Vardhman Ispat Udyog vs Union of India & Ors. – Section 16(2)(c) CGST Act, 2017 – ITC Claim on Genuine Purchases from Supplier Whose GST Registration Was Cancelled – Fresh Consideration of Documents and Reasoned Order Directed: Himachal Pradesh High Court
Facts of the Case
Vardhman
Ispat Udyog approached the Himachal Pradesh High Court by filing CWP No.
4923 of 2021.
The
petitioner initially sought a declaration that Section 16(2)(c) of the
CGS...
Shri K. Ananthapadmanabha Rao vs Commissioner of Central Taxes & Others: Karnataka High Court Sets Aside Dismissal Order for Violation of Natural Justice and Denial of Personal Hearing; Matter Remanded for Fresh Consideration
Facts of the CaseThe petitioner, Shri K. Ananthapadmanabha Rao, was
serving as a Superintendent of Central Tax in the North West Commissionerate.
Disciplinary proceedings were initiated against him and a charge memoran...
M/s Pericorp vs Deputy Commissioner of Commercial Taxes & Another: Karnataka High Court Sets Aside Ex Parte GST Adjudication Order Under Section 73(9) of KGST Act and Remands Matter for Fresh Consideration
Facts of the CaseM/s Pericorp, a proprietorship concern represented
by its proprietor Mrs. Raksha Harilal Savla, approached the High Court of
Karnataka by filing a writ petition under Articles 226 and 227 of the
Const...
Scorp Industries & Anr. vs Assistant Commissioner, State Tax, Alipore Charge & Ors. – Sections 29 and 30 WBGST/CGST Act: Rejection of GST Registration Revocation Application Set Aside for Non-Supply of Field Visit Report; Fresh Decision Directed Within Six Weeks
Facts of the CaseThe petitioners, Scorp Industries & Anr.,
were issued a Show Cause Notice dated 13.09.2024.The petitioners did not reply to the said Show
Cause Notice. Consequently, their registration under the WB...
WPMB No. 9 of 2026 & Connected Petitions vs State of Uttarakhand – Section 169 Uttarakhand GST Act: Mere Uploading of Assessment Orders and Notices on GST Portal After Cancellation of Registration Insufficient Service; Proceedings Remanded to Show Cause Notice Stage
Facts of the CaseA batch of writ petitions involving common
questions of fact and law was clubbed together and decided by a common
judgment. For brevity and convenience, the High Court considered and discussed
the fac...
M/s Sri Krishna Agencies vs Deputy Assistant Commissioner of State Tax & Others – Section 73 GST Assessment Order Without DIN Invalid; Andhra Pradesh High Court Sets Aside Order Subject to 20% Deposit
Facts of the CaseThe petitioner, M/s Sri Krishna Agencies,
represented by its proprietor Sri Potharaju Venkataramana, approached the High
Court challenging the assessment order passed by the first respondent on
25.06....
The District Collector & District Commissioner, Bellary & Another vs Shri K. Nagaraja (Proprietor, Sri Lakshmi Fertilizers & Pesticides) – Karnataka High Court | Sections 6A & 6C of the Essential Commodities Act, 1955 read with Clauses 28 & 31 of the Fertilizer (Control) Order, 1985
Facts of the CaseThe respondent, Shri K. Nagaraja, proprietor of a
fertilizer dealership, possessed a valid authorization under the Fertilizer
(Control) Order, 1985 for carrying on the business of retail sale of
ferti...
Pohtireddy Venkata Reddy vs Assistant Commissioner & Others – Section 74 GST Composite Assessment Order for Multiple Financial Years Invalid; Andhra Pradesh High Court Sets Aside Order Subject to 20% Deposit
Facts of the CaseThe petitioner, Pohtireddy Venkata Reddy, was a
registered person under the GST law. The petitioner was served with an
Order-in-Original dated 24.09.2025 bearing DIN3724092549061 by the first
responde...
Aruna Gaind Mridula Gaind vs State of Haryana and Another — GST Registration Cancellation Revoked During Writ Proceedings; Section 30 of CGST/HGST Act, 2017 Read with Rule 23
Facts of the
CaseThe petitioner’s GST registration had been
cancelled by an order dated 29.07.2021.Thereafter, on 15.09.2021, the petitioner filed an
application seeking revocation of cancellation of GST registratio...