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A GST Order Without a Document Identification Number Is Merely Invalid, Not Void Ab Initio, Rules Andhra Pradesh High Court, Dismissing Years-Delayed Writ Petitions on Laches in Suguna Enterprises and Connected Cases vs Assistant Commissioner (ST) (WP Nos. 20433, 20704 & 21087 of 2025)
Facts of the CaseThis batch of three writ petitions — Suguna Enterprises, Anil Kumar Pulivendala, and Gadu Sanyasi — all registered GST taxpayers, challenged assessment orders dated 30.04.2024, 16.10.2024 and 22.04.2...
Penalty of Rs.50,000 Under Section 125 Exceeding the Statutory Cap and Passed Without Hearing Quashed: Allahabad High Court Remands Matter in M/S Raj And Company vs State of U.P. (Writ Tax No. 645 of 2025)
Facts of the Case
M/S Raj And Company, through proprietor Mahesh Chandra Dubey, challenged an order dated 03.06.2024 imposing a penalty of Rs.50,000 under Section 125 of the GST Act, and the subsequent order dated 07.04...
Appeal Wrongly Rejected for Section 107(6) Pre-Deposit Non-Compliance Despite the Amount Being Paid Later: Orissa High Court Restores the Appeal to File for a Hearing on Merits in M/s. GAEA Engineers and Contractors vs Chief Commissioner of CGST & Central Excise, Odisha (W.P.(C) No.25187 of 2025)
Facts of the CaseM/s. GAEA Engineers and Contractors Pvt. Ltd. challenged an Order-in-Appeal dated 01.11.2024, which had rejected its appeal (filed manually against a manually passed Order-in-Original dated 14.11.2023) o...
Madras High Court Grants Liberty to File Belated GST Appeal Invoking Section 14 Limitation Act Principle, Following Its Own Earlier Order — NTC Infrastructure and Engineering vs Assistant Commissioner (ST) (Inspection) (WP(MD) No. 20252 of 2025)
Facts of the Case: NTC Infrastructure and Engineering Pvt. Ltd. challenged an assessment order dated 10.12.2024 passed under Section 73 of the GST enactments after its rectification request against that order was rejecte...
Personal Hearing Denied Despite Three Compliance Appearances Before Section 73 Order: Allahabad High Court Quashes Assessment Citing Commissioner's Own Office Memo on NA Hearing Dates in M/S Indra Construction vs State of U.P. (Writ Tax No. 1248 of 2025)
Facts of the Case
M/S Indra Construction, through proprietor Indrajeet Yadav and another, challenged an order dated 12.12.2023 passed under Section 73 of the U.P. GST Act, 2017, and the appellate order dated 06.06.2025 ...
Legal Heir Who Kept Operating a Deceased Proprietor's GST Portal Cannot Claim Ignorance of Notices: Allahabad High Court Relegates Dispute to Statutory Appeal but Orders Three Months' Training for the Assessing Officer in Shiv Dularey Gupta vs State of U.P. (Writ Tax No. 1407 of 2025)
Facts of the CaseM/S Shiv Dularey Gupta, a sole proprietorship, faced scrutiny of returns for April 2019 to March 2020 after the proprietor, Shiv Dularey Gupta, had passed away on 24.08.2021. A notice under Section 61 wa...
Telangana High Court Permits Manual Application for Revocation of GST Registration Cancellation Where Portal Timeline Had Lapsed — Sri Saptagiri Events vs Superintendent of Central Tax (WP No. 38752 of 2025)
Facts of the Case: Sri Saptagiri Events had its GST registration certificate (GSTIN 36CALPG4240B1ZS) cancelled by an order in Form GST REG-19 dated 03.05.2024 for non-filing of returns for a consecutive period of six mon...
Orissa High Court Conditionally Revives a Cancelled GST Registration on Payment of All Tax, Interest, Late Fee and Penalty, Applying Its Own Mohanty Enterprises Formula, in M/s. Diptimayee Parida vs State Tax Officer, Nayagarh Circle (W.P.(C) No.26868 of 2025)
Facts of the CaseM/s. Diptimayee Parida's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 16th April, 2024, pursuant to a show cause notice dated 17th March, 2024. The p...
Appellate Authority's Ex Parte Order Confirming Retrospective GST Registration Cancellation Without Considering Appeal Grounds Set Aside: Calcutta High Court Remands Matter in Shatrughan Shaw vs Assistant Commissioner of State Tax, Jorabagan Charge (WPA 21333 of 2025)
Facts of the Case
Shatrughan Shaw's GST registration was cancelled with retrospective effect from February 5, 2022, pursuant to a proceeding initiated on a one-line show-cause notice dated May 10, 2021, despite the peti...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation Subject to Payment of Taxes and Penalty, Following Mohanty Enterprises — Shrashta Events and Hospitality Services vs Superintendent of CGST (WP(C) No. 34119 of 2025)
Facts of the Case: Shrashta Events and Hospitality Services had its registration under the Odisha Goods and Services Tax Act, 2017 cancelled by order dated 17th January, 2025, pursuant to a Show Cause Notice dated 6th No...