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Allahabad High Court Quashes a Section 73 GST Order Even Though the Assessee Had Opted Out of a Personal Hearing, Since the Underlying Show Cause Notice Itself Fixed a Defective Hearing Date, in M/s The Times Idea vs State of U.P. (WRIT TAX No. 948 of 2025)
Facts of the CaseM/s The Times Idea challenged an order dated 22.12.2023 passed under Section 73 of the GST Act and the subsequent appellate order dated 30.11.2024 dismissing its appeal, before the Allahabad High Court, ...
Unsigned Assessment Order Means No Valid Service at All: Andhra Pradesh High Court Sets Aside GST Order in Rcc Engineering Private Limited vs Deputy Assistant Commissioner (Writ Petition No. 20513 of 2025)
Facts of the CaseThe petitioner, Rcc Engineering Private Limited, was served with an assessment order dated 15.04.2024 in Form GST DRC-07 for assessment year 2018-19, passed by the Deputy Assistant Commissioner of State ...
Section 74 Demand Quashed on Proof of Voluntary Tax Deposit in Next Quarter: Himachal Pradesh High Court Directs Reconsideration Under Section 73 in M/s Anjani Plastics and Moulders vs State of Himachal Pradesh (CWP No.16233 of 2025)
Facts of the CaseM/s Anjani Plastics and Moulders failed to deposit Integrated, Central and State tax totalling Rs.4,76,379/- for March 2020 due to a ministerial mistake, but deposited the shortfall in the very next quar...
No Hearing Date Fixed in Reminder Notice Violates Section 75(4): Allahabad High Court Quashes GST Order, Rectification Rejection and Time-Barred Appeal in Mechanical Spares and Services (Writ Tax No. 826 of 2025)
Facts of the CaseM/S Mechanical Spares And Services, through its proprietor Sandhya Kumari, challenged an order dated 23.08.2024 passed under Section 73 of the GST Act, 2017, along with the order dated 05.03.2025 rejecti...
Andhra Pradesh High Court Sets Aside Section 74 GST Order for Missing DIN Following Pradeep Goyal Precedent: Andhra Pradesh High Court Disposes Writ Petition in Sai Kiran Corporation vs Assistant Commissioner (ST) (WRIT PETITION NO: 20408/2025)
Facts of the CaseSai Kiran Corporation, represented by its proprietor B. Lakshmanna, was served a composite order in FORM GST DRC-07 dated 20.03.2024 by the Assistant Commissioner (ST), Regional Audit and Enforcement Off...
Allahabad High Court Quashes a Section 73 GST Demand and Its Limitation-Barred Appeal Dismissal After Finding the Show Cause Notice Fixed the Personal Hearing Date Before the Reply Deadline in M/s Descon Infrastructures Pvt. Ltd. vs State of U.P. (WRIT TAX No. 838 of 2025)
Facts of the CaseM/s Descon Infrastructures Pvt. Ltd. challenged an order dated 05.12.2023 passed under Section 73 of the U.P. GST Act, along with the subsequent appellate order dated 17.06.2025 dismissing its appeal as ...
Karnataka HC Partly Allows Challenge to Section 73 Order Over Unconsidered Letter of Undertaking for Export of Aeronautical Services in M/s Ashok Kumar Baweja vs Assistant Commissioner of Commercial Taxes (WP No. 14322 of 2025)
Facts of the CaseM/s Ashok Kumar Baweja, a 76-year-old sole proprietor, challenged an adjudication order dated 08.01.2025 passed under Section 73(9) read with Sections 6 and 50 of the CGST/KGST Act for tax periods April ...
Retrospective GST Cancellation Without Reasons Cannot Stand: Delhi High Court Sets Aside Order in Pooja Enterprises vs Sales Tax Officer Class II, AVATO Ward 72 (W.P.(C) 8276/2025)
Facts of the CaseThe petitioner, Pooja Enterprises, challenged a show-cause notice dated 02.12.2024 and the consequent order dated 20.12.2024 cancelling its GST registration retrospectively from 7 June 2024, on the groun...
Ex Parte Section 73 GST Order Set Aside for Fresh Opportunity to Contest: Karnataka High Court Remits Matter in M/S Anvi Envelop Design and Engineering LLP vs Assistant Commissioner of Commercial Tax (WP No.37306 of 2025)
Facts of the CaseM/S Anvi Envelop Design and Engineering LLP was issued a show cause notice in Form GST DRC-01 dated 20.06.2024, and, having received no reply, the Department issued a reminder dated 09.08.2024. When the ...
Interest Waiver Dispute Under Notification 31/2020 Relegated to Appeal: Karnataka High Court Directs Freshgreen Agro Exports to Approach Appellate Authority on 10% Pre-Deposit (WP No. 102368 of 2025)
Facts of the CaseM/S Freshgreen Agro Exports Private Limited, an exporter of gherkins registered under the KGST and CGST Acts, challenged an adjudication order dated 18.12.2024 passed under Section 73(9) read with Sectio...