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Orissa High Court Condones Delay in Revocation Application for Cancelled GST Registration on Undertaking to Clear Dues, Following Mohanty Enterprises -- Harekrishna Travels, Dhenkanal vs The Commissioner, CT & GST (W.P.(C) No. 29296 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 February 2025 pursuant to a show-cause notice dated 17th December 2024. The petiti...
Delhi High Court Directs Defreezing of Bank Account After One-Year Statutory Period of Provisional Attachment Under Section 83 CGST Act Expires -- GMG Tradelink Pvt Ltd vs Directorate General of GST Intelligence HQ & Anr (W.P.(C) 3702/2026)
Facts of the Case
The petitioner's bank account was frozen on 7th March 2025 pursuant to a provisional attachment under Section 83 of the CGST Act, 2017. By the time the petition came up for hearing, the statutory one...
Madras High Court Quashes Ex Parte GST Demand on Terms of 25% Cash Deposit After Petitioner Ignored DRC-01 and Three Hearing Notices -- Tvl. Annamalaiar Mills Private Limited vs The State Tax Officer (W.P.(MD) No. 19231 of 2025)
Facts of the Case
The petitioner challenged an order dated 22.08.2024 confirming a GST demand for the tax period 2019-20, preceded by a show-cause notice in DRC-01 dated 25.05.2024 and three personal hearing notices (...
Patna High Court Holds Uploading Notice Only on GST Portal Does Not Satisfy Section 169 Service and Quashes Ex Parte Section 73(9) Order for Denial of Personal Hearing -- M/s. Shree Shyam Trading Co vs Union of India (CWJC No. 5661 of 2025)
Facts of the Case
The petitioner, a partnership firm, challenged an ex parte assessment order dated 31.08.2023 passed under Section 73(9) of the BGST Act, 2017 for FY 2017-18, along with the consequential demand in Fo...
Orissa High Court Directs Consideration of GST Registration Revocation on Payment of Dues Within Two Weeks, Applying Mohanty Enterprises -- Biswajit Mohanty vs State Tax Officer, CT & GST, Puri Circle (W.P.(C) No. 22143 of 2026)
Facts of the Case
The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 9th September 2025 pursuant to a show-cause notice dated 25th August 2025. The petitio...
Karnataka High Court Sets Aside Section 74 GST Order for Denying Opportunity to Produce Documents Despite Reply Being on Record, Remits With Directions -- M/S KMC Constructions Ltd vs Union of India (WP No. 31478 of 2025)
Facts of the Case
The department initiated proceedings under Section 74 of the CGST/KGST Act, 2017 and issued a show-cause notice dated 11.11.2022 in Form GST DRC-01 calling for an explanation regarding several discre...
Karnataka High Court Allows Inverted-Duty-Structure ITC Refund Under Section 54(3)(ii), Holds Circular 135/2020's Same-Rate Restriction Cannot Override the Statute and Was Retrospectively Deleted by Circular 173/2022 -- South Indian Oil Corporation vs Assistant Commissioner Central Tax (WP No. 22068 of 2024)
Facts of the Case
The petitioner procures various edible oils (sunflower, rice bran, cottonseed, palm, etc.), falling under HSN Code 15, on payment of GST at 5%, and repacks them in bulk tankers into retail containers...
Allahabad High Court Sets Aside Section 73 GST Order and Time-Barred Appeal for Faulty Portal Notice and Denial of Personal Hearing -- M/S Star Traders (Irshad Ali Siddiqui) vs Additional Commissioner Grade II (Appeal) (Writ Tax No. 553 of 2025)
Facts of the Case
The petitioner challenged an order dated 05.12.2023 passed under Section 73 of the GST Act and the appellate order dated 29.04.2025 dismissing its appeal as beyond limitation. It was specifically ple...
Orissa High Court Condones Delay in Seeking Revocation of Cancelled GST Registration Under Rule 23, Subject to Full Payment of Dues, Following Mohanty Enterprises -- M/s. Aditya Dalai vs Superintendent of CGST & Central Excise, Jajpur (WP(C) No. 31589 of 2025)
Facts of the Case
The petitioner's GST registration under the CGST Act, 2017 was cancelled by order dated 31st August 2023 pursuant to a show-cause notice dated 6th July 2022. The petitioner sought condonation of the ...
Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Under Section 75(4), Notes State's Own Office Memo Flagging Systemic Hearing-Notice Defects -- M/S Dry Canteen DIGP GC CRPF vs State of U.P. (Writ Tax No. 1067 of 2025)
Facts of the Case
The petitioner challenged an order dated 25.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 and the subsequent appellate order dated 17.01.2025 dismissing its appeal as b...