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Non-Functional GST Appellate Tribunal Does Not Justify Writ Interference: Chhattisgarh High Court Directs the Assessee to Pursue the Section 112 Appellate Remedy With Interim Pre-Deposit Protection in Abhay Parakh vs Commissioner of State Tax, Chhattisgarh (WPT No. 176 of 2025)
Facts of the CaseAbhay Parakh, proprietor of Madhu Traders, had filed all statutory GST returns (GSTR-1, 3B, 9 and 9C) for FY 2017-18. A scrutiny notice (Form SMT-10) dated 24.05.2023 could not be replied to due to porta...
Madras High Court Grants Appeal Without Pre-Deposit Against GST Levied on Mining Royalty and Seigniorage Charges, Pending Supreme Court's Udaipur Chambers Ruling — Nagem Cori vs Deputy State Tax Officer-1, Tenkasi (WP(MD) No. 29295 of 2025)
Facts of the Case: Nagem Cori, represented by its proprietor Aliar Urawther Ibrahim Kunju, challenged a Show Cause Notice dated 09.12.2024 and the consequent assessment order dated 12.06.2025 for FY 2021-22, whereby GST ...
Assessment Order Fails to Adjust Tax Already Recovered From the Assessee: Madras High Court Quashes and Remands the Section 73(9) Demand, Treating It as an Addendum to the Original SCN, in Tvl. Punithan Stores vs Assistant Commissioner (ST), Madurai (W.P(MD)No.23286 of 2025)
Facts of the CaseTvl. Punithan Stores was assessed under Section 73(9) read with Rule 142(5) for tax period 2021-22 via an order dated 28.06.2025, preceded by a show cause notice in DRC-01 dated 18.04.2025. The impugned ...
Madras High Court Grants Temporary Reprieve to Assessee Who Missed Personal Hearing Due to Accountant's Lapse, Conditions Fresh Consideration on 25% Pre-Deposit — Sri Karuppasamy Traders vs Deputy State Tax Officer (WP(MD) No. 23325 of 2025)
Facts of the Case: M/s. Sri Karuppasamy Traders, represented by its proprietor V. Ayyappan, challenged an assessment order dated 27.01.2025 for the assessment year 2020-21, passed following a Show Cause Notice in Form GS...
Denial of GST Portal Access Preventing Appeal Filing Remedied: Calcutta High Court Extends Limitation for Section 73 Appeal and Directs Fresh Response to Pending Show Cause Notice in Aparajita Mukherjee vs Union of India (WPA 24091 of 2024)
Facts of the Case
Aparajita Mukherjee's access to the GST portal had been denied, preventing her from filing statutory responses or an appeal. Following an earlier order dated 30th July 2025, the CGST authorities (respo...
Karnataka High Court Quashes Ex Parte GST Adjudication Order Passed on Undelivered Show Cause Notices, Remits With Cost of Rs 5,000 — M/S Padma Fertilizers vs Commissioner of Commercial Taxes (WP No. 26162 of 2025)
Facts of the Case: M/S Padma Fertilizers, a proprietary concern engaged in the business of fertilizers and chemicals and regularly discharging its tax liability, challenged an adjudication order dated 07.02.2025 and the ...
Section 74 Order Passed Without Considering Assessee's Reply or Granting Hearing Under Section 75(4) Set Aside: Karnataka High Court Remits Matter in M/S KMC Constructions Ltd vs Assistant Commissioner of Central Tax (Writ Petition No. 33827 of 2025)
Facts of the Case
M/S KMC Constructions Ltd, for tax period 2017-18, was issued an intimation notice and thereafter a show-cause notice in Form GST DRC-01 under Section 74 of the CGST/KGST Act, 2017 dated 13.10.2023, ca...
Tax Reversed 'Under Protest' Can Never Be Treated as an Admitted Liability: Himachal Pradesh High Court Quashes a Section 74 Interest and Penalty Order Over Suspected Input Tax Credit in Shyama Power India Ltd. vs State of H.P. (CWP No. 6990 of 2025)
Facts of the CaseShyama Power India Ltd. (GSTIN 02AAHCS6024L1ZE), engaged in constructing transmission lines for hydro-electric projects, was audited under Section 65 of the HPGST/CGST Acts for 2017-18 and 2018-19. The a...
Delhi High Court Remands GST Demand Where SCN Was Uploaded Only on 'Additional Notices Tab' Before Its Visibility Was Improved, Keeps Notification 56/2023 Vires Challenge Open — Trans India Logistics vs GSTO, Ward-60 (WP(C) 11812/2025)
Facts of the Case: M/S Trans India Logistics challenged a Show Cause Notice dated 18th September, 2023 for FY 2017-18 and the consequent demand order dated 23rd December, 2023, along with a vires challenge to Notificatio...
Ex Parte Section 73(9) Order Passed Without Receipt of ASMT-10, DRC-01A and DRC-01 Notices Set Aside on Cost Payment: Karnataka High Court Grants Fresh Opportunity in Sri Lakshmaiah Nagaraja vs Assistant Commissioner of Commercial Taxes (Writ Petition No. 30600 of 2025)
Facts of the Case
Sri Lakshmaiah Nagaraja challenged an ex parte adjudication order dated 12.02.2025 passed under Section 73(9) of the CGST/KGST Act, 2017. The proceedings had commenced with a scrutiny notice in Form GS...