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THAR SOLAR IRRIGATION vs. State of Rajasthan (Rajasthan HC): Relief on GST Registration Revocation and Delayed Appeals Under Sections 30 & 107
GST registration was cancelled and appeal was delayed by 216 days due to illness and financial hardship — Rajasthan High Court condoned the delay to prevent denial of remedy and directed appeal to be heard on merits.Is...
NIKHIL DEBNATH vs. Union of India (Tripura HC): Valid Service of GST Notices Under Section 169(1)(b) Must Satisfy Statutory Requirements
Order was merely uploaded on GST portal and Speed Post delivery was not proved — Tripura High Court held prima facie violation of Section 169(1)(b) and protected the Assessee.IssueWhether the order-in-original under th...
ULTRA DRUGS Pvt. Ltd. vs. Assistant Commissioner, CGST Division (Himachal Pradesh HC): Taxpayer’s Right to GST Appeal Protected Under Sections 107(1) and 112
Assessee challenged the appellate order directly before High Court despite GST Tribunal remedy being available; HP High Court declined writ interference but ordered refund of Court-deposited demand with interest.Issue:Wh...
GNB MEDICA LABS vs. Principal Commissioner, CGST Commissioner (Himachal Pradesh HC): Appellate Remedies Under Sections 107 & 112 Must Be Effectively Available to Taxpayers
Writ was filed when GST Tribunal was not functional; once Tribunal became operational, HP High Court directed Assessee to pursue appeal under Section 112.Issue:Whether the Assessee’s writ petition against the appellate...
KRM TYRES Partnership Firm vs. State of Punjab (P&H High Court): GST Registration Cancellation and Revocation Rights Under Sections 29, 30 & 39
GST registration was cancelled retrospectively for non-filing of returns without disclosing facts or reasons — Punjab & Haryana High Court set aside the notice, cancellation order and revocation rejection.Issue:Whe...
MARUTI ENTERPRISES vs. Principal Commissioner, Delhi GST (Delhi HC): Retrospective GST Registration Cancellation Requires Proper Hearing and Reasoned Order Under Section 29(2)(e)
GST registration was already voluntarily cancelled from 24.01.2025, yet Department proposed retrospective cancellation from original registration date — Delhi High Court directed fresh consideration with hearing and re...
TRUTH FASHION vs. S.K. Singh Special Commissioner (Delhi HC): Refund Cannot Be Withheld Merely Due to Pending GST Appeal Without Stay Order
GST refund was allowed by the Appellate Authority and no stay was granted by the Tribunal, yet refund was withheld — Delhi High Court directed release of the deposited refund amount to the Assessee.Issue:Whether the De...
MARKETS LTD. vs. Union of India (Bombay High Court): Mandatory Pre-Deposit Requirement Under Section 107(6)(b) of the GST Act
Assessee had already paid ₹30.81 crore TCS under protest during the disputed period — Bombay High Court held that no further 10% pre-deposit was required under Section 107(6)(b) of the CGST Act.ISSUE:Whether TCS amou...
DHUPANI OVERSEAS vs. Principal Commissioner, Delhi GST (Delhi HC) – ITC Cannot Be Denied Without Proper Verification Under Section 16 GST
Impact Analysis: GST registration was suspended and DRC-01 demands of nearly ₹98 lakh were issued for alleged wrongful ITC, but Delhi High Court protected the Assessee from coercive action till supplementary SCN was ad...
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline. MOHAMMED FEROZ QURESHI vs. ASSISTANT COMMISSIONER ST HONBLE JUSTICE
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline.Issue:Wh...