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No Show Cause Notice Was Ever Uploaded for an Assessee Whose GST Registration Already Stood Cancelled: Allahabad High Court Quashes the Section 73 Order in Smt.Suman Pathak vs State of U.P., Applying Katyal Industries (Writ Tax No. 1419 of 2025)
Facts of the CaseSmt. Suman Pathak challenged an order dated 15.02.2025 passed by the Commercial/State Tax Officer, Sector 4, Barabanki, under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. Her registr...
Massive GST Penalty Imposed on Fraud Victim Whose Identity Was Misused by ITC Fraud Syndicate Quashed: Allahabad High Court Directs Fresh Hearing and Unfreezing of Bank Account in M/S Shivam Guest House vs State of U.P. (Writ Tax No. 1109 of 2025)
Facts of the Case
M/S Shivam Guest House, through its proprietor Shailendra Mishra, challenged an order dated 20.09.2022 passed by the Deputy Commissioner State Tax, Sector-2, Lucknow, imposing a penalty of Rs.2,11,23,9...
Telangana High Court Grants Liberty to Seek Revocation of GST Registration Cancellation Under Rule 23(1), Citing Venkatesan Precedent — Mohammad Jafar vs Deputy Commissioner of State Tax (WP No. 31603 of 2025)
Facts of the Case: Mohammad Jafar's GST registration (GSTIN 36COKPJ9465G1ZF) was cancelled by order dated 05.02.2024 for violation of Section 29(2)(c) of the CGST Act, on the ground of failure to furnish returns for the ...
Hearing Notice Placed Under the GST Portal's Additional Tab Again Vitiates a Section 73 Order: Lucknow Bench of Allahabad High Court Follows Ola Fleet Technologies to Quash and Remand in M/S Ganpati Steel Lko. vs State of U.P. (Writ Tax No. 613 of 2025)
Facts of the CaseM/S Ganpati Steel Lko., through its partner, challenged an order dated 08.04.2024 passed under Section 73 of the GST Act, and the appellate order dated 28.06.2025 dismissing its appeal as time-barred. Th...
Appellate Authority Directed to Waive Fresh Pre-Deposit Where 10% of Disputed GST Already Recovered: Calcutta High Court Permits Belated Appeal on Cost Payment in Shaikh Aslam Ali vs Deputy Commissioner of State Tax, Diamond Harbour Charge (WPA 25551 of 2024)
Facts of the Case
Shaikh Aslam Ali (also known as Sk Ali Aslam) challenged an order dated November 16, 2022 passed under Section 74 of the WBGST/CGST Act, 2017. Though appealable under Section 107, the petitioner could ...
Allahabad High Court Gives Benefit of Doubt Where GST Order Did Not Reflect Under Portal's Notices Tab, Directs Fresh Notice and Speaking Order — M/S Elixir Infra Corporation vs State of U.P. (Writ Tax No. 2798 of 2025)
Facts of the Case: M/S Elixir Infra Corporation challenged an order dated 24.12.2023 passed under Section 73 of the GST Act, in Form GST DRC-07, raising a demand of Rs. 10,77,365.74 with interest and penalty for financia...
No Pre-Deposit Needed to Appeal an Ex-Parte GST Order Once the Full Disputed Tax Has Already Been Recovered: Madurai Bench Permits Belated Appeal Without Reference to Limitation in Tvl.BMK Agency vs Deputy State Tax Officer-1, Devakottai (W.P(MD)No.33132 of 2025)
Facts of the CaseTvl.BMK Agency (GSTIN 33DRBPK1924A1ZI) suffered an ex parte assessment order dated 13.01.2025 in Form GST DRC-07 passed by the Deputy State Tax Officer-1, Devakottai Assessment Circle, for the tax period...
Assessment Order Passed Under Notification No.56/2023 Extending Limitation Quashed Following Tata Play Ruling: Madras High Court Remits Matter and Lifts Bank Attachment in Tvl. Thangam Grand vs Assistant Commissioner (ST) (W.P.(MD) No.29009 of 2025)
Facts of the Case
Tvl. Thangam Grand, a unit of Pandiyan Automobiles (P) Ltd., Madurai (GSTIN 33AADCP5203C1Z4), challenged an assessment order dated 10.08.2024 for AY 2019-20, along with the vires of Notification No.09/...
Karnataka High Court Applies Finance Act 2023 Beneficial Amendment to Waive Excess Late Fee on Belatedly Filed GSTR-3B Returns, Quashes Best-Judgment Assessment — M/S. ICORE CONCRETES vs Assistant Commissioner of Commercial Taxes (WP No. 12935 of 2025)
Facts of the Case: M/S. Icore Concretes, a partnership firm registered under the GST Act (GSTIN 29AAFFI7443E1ZA), challenged a best-judgment assessment order passed under Section 62 of the CGST/KGST Act in Form GST ASMT-...
Notice Uploaded on the Wrong GST Portal Tab Vitiates a Section 73 Demand Order: Allahabad High Court Applies Its Own Ola Fleet Technologies Ruling to Quash and Remand in M/S Neh Sales vs State of U.P. and Another (Writ Tax No. 3193 of 2025)
Facts of the CaseM/S Neh Sales challenged an order dated 12.12.2023 passed by the Deputy Commissioner, State Tax, Sector-7, Prayagraj, under Section 73 of the Goods and Services Tax Act, 2017, creating a demand against i...