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Section 73 Order Passed Beyond Two Months of Reply and Without Fixing Hearing Date Set Aside on Deposit: Allahabad High Court Grants Fresh Hearing in M/S Afflatus Design Studio vs Union of India (Writ Tax No. 5134 of 2025)
Facts of the Case
M/S Afflatus Design Studio challenged an adjudicating order dated 31.08.2024 passed under Section 73 of the U.P. GST Act, 2017 for tax period 2019-20, raising a demand of Rs.74,28,420. The show-cause n...
Family Feud, Illness and a Vanishing GST Consultant Justify Condoning a Four-Month Appeal Delay: Calcutta High Court Remands Section 107 Appeal for Fresh Hearing in Tapan Kumar Biswas vs State of West Bengal & Ors. (WPA 20875 of 2025)
Facts of the CaseThe petitioner, Tapan Kumar Biswas, sole proprietor of 'Tapan's Art Centre', challenged an order dated 09.07.2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017, which had dis...
Andhra Pradesh High Court Sets Aside GST DRC-01 Notice and Assessment Order for Missing DIN Number, Grants Liberty for Fresh Assessment — Novelty Reddy and Reddy Motors vs Assistant Commissioner (CT) (WP No. 15681 of 2025)
Facts of the Case: Novelty Reddy and Reddy Motors Pvt Ltd was served with an unsigned Summary of Show Cause Notice in Form GST DRC-01 dated 27.11.2024 and a subsequent assessment order in Form GST DRC-07 dated 25.02.2025...
Six Months of Non-Filed Returns Justifies GST Registration Cancellation: Patna High Court Declines to Interfere With Assistant Commissioner's Order but Leaves Door Open for a Fresh Application in Shivam Kumar (Proprietorship) vs Union of India (CWJC No. 13176 of 2025)
Facts of the CaseM/s Shivam Kumar, a proprietorship (GSTIN 10DIKPK0699Q1ZO) based in Jamui, Bihar, failed to furnish GST returns for a continuous period of six months. A show cause notice dated 15.01.2023 was issued in F...
Uttarakhand High Court Permits Rectification Under Section 161 GST Act Without Limitation Bar for GSTR-3B and Reverse Charge Mismatch — M/s Doon Iron Store vs Deputy Commissioner, State Tax (WP(M/B) No. 981 of 2025)
Facts of the Case: M/s Doon Iron Store challenged an assessment order dated 14.02.2025 and a consequent recovery citation dated 27.09.2025 issued by the Deputy Commissioner, State Tax, Dehradun, before the Uttarakhand Hi...
Bank Accounts Cannot Stay Frozen Without a Fresh Chance to Answer ASMT-10 Scrutiny Notices: Karnataka High Court Sets Aside Form GST DRC-13 Attachment Orders in Rely Fab Solutions vs Assistant Commissioner of Commercial Taxes, LGSTO-75 (WP No. 30948 of 2025)
Facts of the CaseM/s Rely Fab Solutions received scrutiny notices in Form GST ASMT-10 on 17.02.2022 and 22.03.2023 but did not respond to either. Consequently, the Assistant Commissioner issued a notice dated 11.10.2023 ...
Telangana High Court Stays Recovery Under Garnishee Notice Till Disposal of Rectification Application, Directs Decision Within Two Weeks — Mahadev Hardware vs Assistant Commissioner of Central Tax (WP No. 29593 of 2025)
Facts of the Case: Mahadev Hardware, a proprietorship based in Telangana, was subjected to an Order-in-Original dated 03.04.2024, against which it filed a rectification application on 22.04.2025 under Section 161 of the ...
Punjab and Haryana High Court Upholds Constitutional Validity of Arrest and Prosecution Powers Under Sections 69 and 132 CGST Act, Following Supreme Court's Radhika Agarwal Ruling — Ankur Garg vs Union of India (CWP-7147 of 2021)
Facts of the Case: A batch of 26 connected writ petitions, led by Ankur Garg v. Union of India, challenged the constitutional validity of Sections 69 and 132 of the CGST Act, 2017 — the provisions empowering summons/ar...
Premature Recovery of GST Demand Within Five Days Held Contrary to Section 107 Appeal Rights: Himachal Pradesh High Court Directs Refund of Amount Recovered by Mistake in M/s Bhawya Enterprises vs Assistant Commissioner, State Taxes and Excise (CWP No.11694 of 2025)
Facts of the Case
In three connected petitions led by M/s Bhawya Enterprises, the Assistant Commissioner, State Taxes and Excise, had passed a final order dated 01.05.2025 under Section 74 of the CGST Act, 2017 confirmi...
Written Replies to Show Cause Notice Cannot Substitute Personal Hearing Under Section 74: Allahabad High Court Quashes UPGST Demand and Appellate Dismissal in Servottam Industries vs State of U.P., Applying Mahaveer Trading Company (Writ Tax No. 1279 of 2025)
Facts of the CaseM/S Servottam Industries (GSTIN 09ATKPA3811E1Z3), through its proprietor Shri Azaz Ahmad, challenged an order dated 03.07.2021 passed under Section 74(1) of the U.P. Goods and Services Tax Act, 2017, as ...