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Allahabad High Court Quashes Section 73 GST Order Against M A Traders, Holds GST Portal Notice Invalid Once Registration Stands Cancelled (Writ Tax No. 5027 of 2025)
Facts of the CaseM/s M.A. Traders challenged an order dated 09.04.2024, for Financial Year 2018-19, passed by the Deputy Commissioner, State Taxes, Sambhal, under Section 73 of the Uttar Pradesh Goods and Services Tax Ac...
Delhi High Court Disposes of Bank Account Attachment Challenge as Infructuous After a Fresh DRC-22 Supersedes the Expired One-Year Section 83 Attachment in M/S MJ Bizcrafts LLP v. Central Goods and Services Tax, Delhi South (W.P.(C) 8164/2025)
Facts of the CaseM/S MJ Bizcrafts LLP challenged a letter dated 10 May 2024, issued in Form GST DRC-22, by which its bank account had been provisionally attached. The petitioner's central contention was that under Sectio...
Allahabad High Court Quashes Section 74 GST Order Against Sri Ram Rassi Bhandar for Notice Uploaded to Wrong Portal Tab, Follows Ola Fleet Technologies Precedent (Writ Tax No. 3447 of 2025)
Facts of the CaseM/s Sri Ram Rassi Bhandar challenged an order dated 18.12.2023 passed by the Assistant Commissioner, State Tax, Muzaffarnagar, under Section 74 of the Goods and Service Tax Act, 2017, creating a demand a...
Karnataka High Court Rules No Penalty Under Section 74 Where GST Liability on Seconded Employees Arose Only After Northern Operating Systems Judgment in M/s BSH Household Appliances v. Commissioner of Central Tax (WP No. 11574 of 2025)
Facts of the CaseM/s BSH Household Appliances Manufacturing Pvt. Ltd., which manufactures home appliances across units in Karnataka, Maharashtra and Tamil Nadu, had expatriate employees of its German parent company deput...
Andhra Pradesh High Court Sets Aside GST Assessment Order Against Sri Rama Krishna Engineering Works for Absence of DIN and Signature on Form DRC-07 (Writ Petition No.24895 of 2025)
Facts of the CaseM/s Sri Rama Krishna Engineering Works, East Godavari District, was served with an assessment order in Form GST DRC-07 dated 21.05.2025 under the Goods and Services Tax Act, 2017, for the tax period June...
Allahabad High Court Quashes GST Demand Order and the Time-Barred Appeal Dismissing It, for Complete Denial of Personal Hearing, in M/S Rama Hosiery Thru. Proprietor Anjani Gupta v. State Of U.P. (Writ Tax No. 655 of 2025)
Facts of the CaseM/S Rama Hosiery, through its proprietor Anjani Gupta, challenged an order dated 23 December 2023 passed under Section 73 of the GST Act, as well as the subsequent appellate order dated 26 September 2024...
Allahabad High Court Quashes Section 73 GST Order Against Shukla Auto Mobiles for Improper Service After Registration Cancellation (Writ Tax No. 4824 of 2025), holding that a taxpayer whose GST registration already stands cancelled is not obliged to check the common portal and that the show cause notice ought to have been served through alternate means.
Facts of the CaseM/s Shukla Auto Mobiles' GST registration under the Uttar Pradesh Goods and Services Tax Act, 2017 was cancelled on 31.05.2022, after which the firm carried on no further business. Despite this, a show c...
Karnataka High Court Quashes GST Appeal Delay Rejection Against S Y Patil, Holds Section 5 Limitation Act Applies to Section 107 KGST Appeals (Writ Petition No. 202221 of 2025)
Facts of the CaseM/s S.Y. Patil, a proprietorship based in Kalaburagi, challenged an order dated 23.07.2025 passed by the Joint Commissioner of Commercial Tax (Appeals) rejecting its appeal against a GST demand solely on...
Madras High Court Permits a Marginally Delayed GST Appeal Against a Section 107 Time Bar on a 25 Percent Pre-Deposit Condition, Since the Taxpayer Had Replied and Attended the Hearing, in M/s.Shami Industries v. Deputy State Tax Officer-II (W.P.(MD) No. 19940 of 2025)
Facts of the CaseM/s. Shami Industries challenged an assessment order dated 26 February 2025 in Form GST DRC-07 for the tax period 2020-2021, passed pursuant to a show cause notice in Form DRC-01 dated 25 November 2024. ...
Karnataka High Court Quashes GST Assessment and Appellate Orders Against Cramster Gear Co for Defective Service by Registered Post (WP No. 20787 of 2025), after finding that the registered-post notice was returned marked 'insufficient address' and that a cancelled-registration taxpayer cannot be expected to routinely monitor the GST portal for notices.
Facts of the CaseM/s Cramster Gear Co, a sole proprietorship in Bengaluru, was issued a show cause notice in Form GST DRC-01 dated 13.03.2024 for scrutiny discrepancies, followed by an order under Section 73(9) dated 28....