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Rule 96(10) and Rule 89(4B) CGST Rules Lapse Without Saving Clause, Pending SCNs and Orders Held Lapsed: Bombay High Court Landmark Ruling in Hikal Limited vs Union of India (Writ Petition No. 78 of 2025)
Facts of the CaseHikal Limited, a pharmaceutical exporter, along with roughly thirty connected petitioners across the pharmaceutical and chemical manufacturing sector, challenged show-cause notices and orders alleging th...
Yet Another GST Registration Revocation Allowed on Payment of All Outstanding Dues: Orissa High Court Reaffirms Its Settled Mohanty Enterprises Precedent in Deepti Ranjan Dash vs Additional State Tax Officer, Jagatsinghpur (WP(C) No.11187 of 2025)
Facts of the CaseDeepti Ranjan Dash's GST registration was cancelled by an order dated 22nd December 2023, following a show cause notice dated 30th November 2023, under the Central Goods and Services Tax Act, 2017. The p...
No IGST on Expat Secondment Where No Invoice Is Raised: Karnataka High Court Quashes Rs. 57.94 Crore Demand Applying CBIC Circular's Nil Valuation Rule in M/s. Alstom Transport India vs Commissioner of Commercial Taxes (Writ Petition No. 1779 of 2025)
Facts of the CaseThe petitioner, M/s. Alstom Transport India Limited, engaged in railway and metro infrastructure projects, had employees of its overseas group companies seconded to India, placed on its Indian payroll wi...
DIN-Less Order Set Aside Again: Andhra Pradesh High Court Quashes GST DRC-07 in Mopati Chandra Sekhar Reddy vs State of Andhra Pradesh (Writ Petition No. 13373 of 2025)
Facts of the CaseThe petitioner, Mopati Chandra Sekhar Reddy, a proprietor, was served with an assessment order dated 29.10.2024 in Form GST DRC-07 (Reference No. ZD3710240180770) for the period 2020-21, passed by the As...
Offline Section 161 GST Rectification Application Filed in Time Must Be Considered on Merits: Madras High Court Directs Officer to Decide Raj Computer's Plea Without Limitation Bar (W.P.(MD) No. 21819 of 2025)
Facts of the CaseTvl Raj Computer, represented by its proprietor Monaram, sought a mandamus directing the Deputy State Tax Officer, Tirunelveli, to consider and pass orders on its rectification petition dated 19.11.2024,...
Secured Creditor's Right to Recover Dues Has Priority Over GST Arrears: Andhra Pradesh High Court Rules for Kotak Mahindra Bank Under SARFAESI Act (Writ Petition No. 16968 of 2024)
Facts of the CaseM/s. Kotak Mahindra Bank Ltd. challenged the action of the Assistant Commissioner (ST), Vijayawada, in proceeding to auction a secured property to recover tax arrears due from the borrower under the Andh...
GST Registration Restoration Conditioned on Filing Returns and Paying Outstanding Tax Dues in Full: Andhra Pradesh High Court Follows Its Own Precedent in Saravana Builders vs Assistant Commissioner of Central Tax (WP No.16747 of 2025)
Facts of the CaseSaravana Builders, a Guntur-based proprietorship, had its GST registration cancelled by an order dated 20.02.2024 in Form GST REG-19 on the ground of non-filing of returns and non-payment of taxes. The p...
Allahabad High Court Declines to Quash a Section 74 Show Cause Notice at the Threshold Despite Overlapping State GST Proceedings, Directing the Cross-Empowerment Objection Under Section 6(2)(b) to Be Decided by the Authority Itself, in M/s Balaji Metal Industries vs Additional Commissioner (WRIT TAX No. 3387 of 2025)
Facts of the CaseM/s Balaji Metal Industries challenged a show cause notice dated 17.06.2025 issued under Section 74 of the CGST/UPGST Act by the Additional Commissioner (Anti-Evasion), Central GST, for the tax period Ap...
Allahabad High Court Quashes Section 74 GST Order Against S.S. Traders for Notice Hidden Under Additional Notices Tab, Applying Ola Fleet Technologies (Writ Tax No. 1169 of 2025)
Facts of the CaseS.S.Traders, through its proprietor Mohd. Naushad Ali, challenged an order dated 26.07.2024 passed under Section 74 of the CGST Act, 2017 / UPGST Act, 2017, and a further order dated 20.08.2025 dismissin...
Parallel Show Cause Notices for Same Period Remitted for Rectification: Karnataka High Court Disposes M/s. Shamaray Kalasappa Singe Contractor vs Assistant Commissioner of Commercial Taxes (WP No. 200712 of 2025)
Facts of the CaseThe petitioner, M/s. Shamaray Kalasappa Singe Contractor, a works-contract proprietary firm registered under the CGST/SGST Act, was served with two parallel proceedings for the same tax period 2019-20 �...