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Orissa High Court Disposes of Writ as Infructuous After Department Corrects Duplicate GST Assessment for Same Tax Period Framed Under Both Sections 63 and 73 -- Chandra Jakeshika vs Chief Commissioner of CT & GST, Odisha (W.P.(C) No. 19068 of 2025)
Facts of the Case
By a notice for assessment under Section 63 of the CGST/OGST Act, 2017 treating the petitioner as an unregistered taxable person, the Assistant Commissioner of State Tax, CT & GST Assessment Unit...
Gauhati High Court Allows Restoration of GST Registration Cancelled for Non-Filing Beyond the Rule 22 Revocation Window on Full Compliance With Pending Returns and Dues -- Ankita Das Choudhury vs State of Assam and 2 Ors (WP(C)/5351/2025)
Facts of the Case
The petitioner, sole proprietor of M/S Arian Entertainment and registered under the CGST/AGST Act, 2017, was served a show-cause notice dated 11.10.2023 for non-filing of GST returns for a continuous...
Delhi High Court Modifies Retrospective GST Registration Cancellation to Operative Date of Show-Cause Notice, Citing Impact on Customers' Input Tax Credit -- Shivay Iron Scrap vs Commissioner of Goods and Service Tax, North (W.P.(C) 13914/2025)
Facts of the Case
The petitioner, Shivay Iron Scrap, had voluntarily applied for cancellation of its GST registration in October 2021 on account of the ill-health and old age of its proprietor. A show-cause notice dat...
Bombay High Court Declines to Quash CGST Show-Cause Notice on Section 6 Cross-Empowerment Bar, Holds Scope of Concluded State GST Proceedings Needs Factual Examination -- Maharashtra Information Technology Ltd vs Union of India (Writ Petition No. 11330 of 2025)
Facts of the Case
The petitioner, Maharashtra Information Technology Ltd. (MAHAIT), challenged a show-cause notice dated 28 June 2025 issued by the Central GST authorities, contending that the subject matter stood alr...
Madras High Court Quashes GST Registration Cancellation for Mismatch Between Show-Cause Notice and Final Order, Holds Cancellation Must Be a Measure of Last Resort -- Tvl.Ponnian Jaya Singh vs The Assistant Commissioner (W.P.(MD) No. 24482 of 2025)
Facts of the Case
The petitioner, a Class-I contractor registered under the TNGST Act, 2017, had his business premises inspected under Section 67 on 08.01.2025 and 09.01.2025, following which a show-cause notice dated...
Calcutta High Court Holds CBEC Circular's One-Month Timeline for Communicating Adjudication Order Is Directory, Not Mandatory, and Upholds Order Passed by Re-Assigned Officer -- M/s. Jet Roadways & Anr vs Union of India & Ors (WPA 4165/2025)
Facts of the Case
The petitioners, clearing and forwarding agents, were issued a show-cause-cum-demand notice under Section 73(1) of the Finance Act, 1994 by the Commissioner, Central Tax, Kolkata North on 12th Octobe...
Delhi High Court Leaves Rs.39.82 Crore Composite-vs-Mixed-Supply GST Demand on Diagnostic Reagents to Appellate Authority, Relegates Ortho Clinical Diagnostics to Statutory Appeal Under Section 107 -- Ortho Clinical Diagnostics India Pvt Ltd vs Union of India (W.P.(C) 15083/2025)
Facts of the Case
The petitioner manufactures and supplies reagents, consumables and calibrators used in diagnostic testing, supplying reagents to hospitals and laboratories, at times bundled with laboratory equipment...
Allahabad High Court Quashes Non-Reasoned Ex-Parte GST Registration Cancellation Under Section 29(2), Holds Discretion Cannot Be Exercised Mechanically – M/S Sai Trades vs State of U.P. (Writ Tax No. 1160 of 2025)
Facts of the Case
M/S Sai Trades, Bikapur, Faizabad challenged an order dated 20 April 2022 cancelling its GST registration under Section 29(2)(d) of the GST Act, as well as the appellate order dated 27 September 2025 d...
Allahabad High Court Quashes Section 74 GST Order Where Notice Marked 'NA' Against Personal Hearing Date, Time and Venue – Mustafasons Heritage Pvt. Ltd. vs Addl. Commissioner Grade-II (Appeal) (Writ Tax No. 988 of 2025)
Facts of the Case
Mustafasons Heritage Pvt. Ltd. challenged an order dated 7 July 2022 passed under Section 74 of the GST Act and the order dated 2 September 2025 dismissing its appeal as beyond limitation. The petition...
Delhi High Court Declines Writ Jurisdiction in Rs.122 Crore Fake-ITC Racket Involving 1155 Recipients, Relegates Recipient to Statutory Appeal – VSA Trading Pvt Ltd vs Principal Commissioner CGST (W.P.(C) 18128/2025)
Facts of the Case
VSA Trading Pvt Ltd challenged an Order-in-Original dated 21 January 2025 raising a demand of Rs.34,47,419/- against it, arising out of a large-scale investigation into fraudulent availment of Input Ta...