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Madras High Court (Madurai Bench) Quashes Ex-Parte GST Assessment on Tvl. AJ Flour Mill, Remits on 25% Pre-Deposit Condition — W.P.(MD) No.18728 of 2026
Facts of the Case
Tvl. AJ Flour Mill, represented by its proprietor S. Subbiah Arun Pandian and registered under GSTIN 33DJTPA2451N1ZZ, was assessed for the tax period 2021-22 by the State Tax Officer/Commercial Tax Off...
Madras High Court Quashes Ex Parte GST Order on Terms of 25% Cash Deposit, Directs Lifting of ITC Attachment and Fresh Hearing -- M/s.Universal Polypacks vs The State Tax Officer, Pudukkottai (W.P.(MD)No. 26548 of 2025)
Facts of the Case
The petitioner challenged an ex parte order dated 17.02.2025 in Form GST DRC-07, contending that since the notice was served only through the online portal, it remained unaware of the proceedings. A ...
Madras High Court Permits Belated GST Appeal Without Fresh Pre-Deposit Since Entire Disputed Tax Was Already Paid -- Tvl. Pearl Garden Resort Private Limited vs The State Tax Officer, Tuticorin (W.P(MD)No.32849 of 2025)
Facts of the Case
The petitioner challenged an order dated 06.08.2024 confirming a GST demand for FY 2019-20, along with the consequential summary in Form GST DRC-07, seeking a direction to give one more opportunity o...
Gauhati High Court Allows Fresh Consideration for Restoration of GST Registration Despite Dismissed Revocation Application, on Full Compliance With Rule 22(4) -- M/S Surajit Karmakar and Anr vs Union of India and 3 Ors (WP(C)/5401/2025)
Facts of the Case
The petitioners, a proprietorship firm and its sole proprietor, registered under the CGST/AGST Act, 2017, were served a show-cause notice dated 22.01.2020 for non-filing of GST returns for a continuo...
Allahabad High Court Quashes Section 73 GST Orders for Notices Uploaded Under Wrong Portal Tab, Grants Benefit of Doubt Following Ola Fleet Technologies -- M/S Bhoomi Enterprises vs State of U.P. (Writ Tax No. 3425 of 2025)
Facts of the Case
The petitioner challenged orders dated 20th December 2023 and 23rd April 2024 passed under Section 73 of the GST Act, 2017 creating a demand for FY 2018-19. Its case was that the notices under Sectio...
Orissa High Court Declines to Keep GST Appeal Pending Once GSTAT Becomes Functional, Directs Compliance With Section 112(8) Pre-Deposit and Filing Within Notified Timeline -- Kalandi Sahoo vs Commissioner of Commercial Taxes and GST, Odisha (W.P.(C) No. 30892 of 2025)
Facts of the Case
The petitioner challenged an order dated 16th December 2023 passed by the Assistant Commissioner of State Tax under Section 73 of the CGST/OGST Act, 2017 for tax periods April 2019 to March 2020, whi...
Uttarakhand High Court Condones Delay in Seeking Revocation of Cancelled GST Registration Under Section 30, Sets Aside Appellate Rejection on Limitation -- M/s Evolve Promoters Private Limited vs Joint Commissioner (Appeal), Dehradun (Writ Petition (M/S) No. 264 of 2025)
Facts of the Case
The petitioner, a structural contracting company registered under the GST Act, 2017, had its GST registration cancelled by order dated 29.04.2023 for non-filing of periodical returns, following a sho...
Orissa High Court Again Condones Delay in Seeking Revocation of Cancelled GST Registration on Payment of Dues, Following Mohanty Enterprises -- M/s. Soudamini Sahoo vs The Chief Commissioner, CT & GST, Odisha (W.P.(C) No. 16858 of 2025)
Facts of the Case
The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 1st August 2024. The petitioner sought condonation of delay in invoking revocation und...
Punjab and Haryana High Court Holds Uploading Notice Only Under 'Additional Notices and Orders' Tab on GST Common Portal Is Not Valid Service Under Section 169, Restores Proceedings to Show-Cause Stage -- M/S Rana Construction and Builders vs State of Haryana (CWP-15866-2026)
Facts of the Case
The petitioner challenged the manner of service of a show-cause notice and consequent Order-in-Original, both of which had been uploaded only under the 'View Additional Notices and Orders' tab on the...
Karnataka High Court Sets Aside GST Demand Confirmed by Same Officer Who Issued Prior Audit Observation, Directs Reassignment to a Different Officer -- M/S Presidency Builders and Developers vs Deputy Commissioner of Commercial Taxes (Audit)-3 (WP No. 28539 of 2025)
Facts of the Case
The petitioner, a builder and developer, was issued an audit observation dated 20.03.2023 by the Deputy Commissioner of Commercial Taxes (Audit)-3, to which it replied on 28.03.2023. The very same of...