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Denial of Cross-Examination in Fake ITC Case Upheld: Calcutta High Court Dismisses Challenge to Section 74 Bogus Input Tax Credit Order in Sanjay Chamaria vs Principal Chief Commissioner, CGST and CX, Kolkata (WPA 10125 of 2025)
Facts of the Case
Sanjay Chamaria, engaged in a trading business dealing in gifts, novelties, toys and household plastic articles from Bagri Market, Kolkata, was issued a show-cause notice dated 3rd August 2024 under Se...
Marginal 35-Day Delay in Filing GST Appeal Deserves Indulgence: Madurai Bench of Madras High Court Directs Admission of Belated Appeal Without Reference to Limitation in Anil Kumar vs Deputy Commissioner (GST Appeal), Tirunelveli (W.P(MD)No.23902 of 2025)
Facts of the CaseThe petitioner, Anil Kumar, holding GSTIN 33AJQPP4461M1ZM, was aggrieved by an order dated 16.12.2024 passed by the State Tax Officer for the tax period 2019-20. He filed a first appeal on 21.04.2025 bef...
Karnataka High Court Sets Aside GST Registration Cancellation on Petitioner's Undertaking to File Returns and Pay Arrears of Tax and Penalty — Dhiraj Kumar vs State of Karnataka (WP No. 8890 of 2026)
Facts of the Case: Dhiraj Kumar, proprietor of M/s Riddhi Diamonds and holder of GSTIN 29AHSPD2418E1ZE, had his GST registration cancelled by an order dated 29.08.2023 passed in Form GST REG-19 by the Assistant Commissio...
Ex Parte GST Order Over Portal-Only Notice Quashed on 25% Pre-Deposit: Madras High Court Restores ITC Access and Directs Fresh Hearing in M/s. MGG Trading Private Limited vs Deputy Commissioner, GST Appeal (W.P.(MD) No.23610 of 2025)
Facts of the Case
M/s. MGG Trading Private Limited (GSTIN 33AAHCM7526M1Z4), Tirunelveli, challenged an ex parte order dated 30.09.2024 (Order No. ZD330924200837B) for FY 2018-19, passed by the Assistant Commissioner, Co...
Personal Hearing Mandatory Before Any Section 73 GST Demand: Uttarakhand High Court Quashes Assessment and Appellate Orders in Shakumbari Engineering Work vs Commissioner of SGST, Following Sri Sai Vishwas Polymers (Writ Petition No. 798 of 2025)
Facts of the CaseThe petitioner, Shakumbari Engineering Work, challenged an order dated 27.12.2023 passed under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017 by the Assistant Commissioner, as well as a f...
Delhi High Court Directs Reflection of Transitional ITC of Rs 99.18 Lakh in Electronic Credit Ledger of Input Service Distributor Despite Portal Glitch — Clyde Pumps Private Limited vs Union of India (W.P.(C) 4400/2022)
Facts of the Case: Clyde Pumps Private Limited, a Delhi-based manufacturer of general-purpose machinery, was registered as an Input Service Distributor (ISD) under the GST regime and had accumulated CENVAT credit of Rs. ...
Ex Parte GST Assessment for Denial of Personal Hearing Quashed: Karnataka High Court Sets Aside Section 73 Orders for Three Years and Remits for Fresh Consideration in Tektronix India vs Union of India (Writ Petition No. 25426 of 2023)
Facts of the Case
M/S Tektronix India Private Limited challenged three orders dated 10.08.2023/11.08.2023, uploaded on the GST portal in Form GST DRC-07, pertaining to FY 2017-18, 2019-20 and 2020-21, along with three c...
Orissa High Court Declines to Interfere with Rule 86A ITC Blocking of Transtech Solution, Directs Authority to Decide Pending Reply Within Four Weeks (WP(C) No.13821 of 2025), holding that verifying whether the taxpayer's suppliers were genuinely functioning and whether goods actually moved falls within the domain of the statutory adjudicating authority, not the writ court.
Facts of the CaseM/s. Transtech Solution, a works-contract firm registered under GSTIN 21AANFT4251D1ZH, received an e-mail on 28.04.2025 intimating that Input Tax Credit of Rs.1,88,120/- had been blocked in its Electroni...
Gauhati High Court Allows Restoration of Cancelled GST Registration on Filing Pending Returns and Payment of Dues, Following Coordinate Bench Precedents — Pankaj Mohan vs Union of India (WP(C)/7342/2025)
Facts of the Case: Shri Pankaj Mohan, proprietor of M/s Mohan Electromech and a registered assessee under the CGST Act, 2017/Assam GST Act, 2017 (GSTIN 18BFUPM1376K1ZP), engaged in execution of works contracts, faced can...
Delay in Filing GST Appeal Condoned Pending Supreme Court Ruling on Section 168A Notifications: Delhi High Court Directs Adjudication on Merits in Sukhdham Impex vs Commissioner, Delhi Goods and Service Tax (W.P.(C) 12665/2025)
Facts of the Case
Sukhdham Impex, through its proprietor Mr. Ashwani Bansal, filed a writ petition before the Delhi High Court challenging a show-cause notice dated 14th December 2023 and the consequent order dated 5th ...