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Delayed Appeal Beyond the Condonable Period Still Gets Relief: Madras High Court Remands a Section 73 GST Assessment on 25 Percent Pre-Deposit Terms in Tvl R.K.S. Builders vs Deputy State Tax Officer, Mayiladuthurai (W.P.(MD) No. 16084 of 2025)
Facts of the CaseThe petitioner, Tvl R.K.S. Builders, Mayiladuthurai, challenged an assessment order dated 15.06.2023 passed under Section 73 of the Tamil Nadu GST Act, 2017 for tax period 2019-20, along with the Appella...
Karnataka High Court Grants One More Opportunity to Substantiate an Rs. 45.91 Lakh IGST Export Refund Claim Rejected for Insufficient Documentation, Citing the Petitioner's Bona Fide Reasons, in M/s Nandi Enterprises vs Union of India (WP No. 34570 of 2025)
Facts of the CaseM/s Nandi Enterprises, a proprietorship registered at Mysuru with GST No. 29AXDPG6252A1ZT, filed a refund application on 16.05.2025 for IGST paid on export of goods amounting to Rs. 45,91,838. After a re...
Section 130 Confiscation Cannot Be Invoked for Mere Excess Stock Found at Survey, Section 73/74 Must Apply: Allahabad High Court Quashes Orders in M/S Raghuvansh Agro Farms Ltd. (Writ Tax No. 3827 of 2025)
Facts of the CaseM/S Raghuvansh Agro Farms Ltd. faced proceedings under Section 130 read with Section 122 of the GST Act, 2017 after a survey of its business premises on 22.01.2019 allegedly revealed excess stock, withou...
Delay in Revocation Condoned on Undertaking to Clear Dues: Orissa High Court Grants Relief to Cancelled Registrant in M/s. Konark Cement & Asbestos Ltd. vs Commissioner of Sales Tax (CT and GST), Cuttack (W.P.(C) No.31044 of 2025)
Facts of the CaseThe petitioner, M/s. Konark Cement & Asbestos Ltd., had its GST registration cancelled by order dated 30th November, 2024 pursuant to a show cause notice dated 7th October, 2024 issued under the Central ...
Allahabad High Court Again Quashes Section 73 GST Demand for Notice Buried Under Additional Notices Tab, Following Ola Fleet Technologies, in Kamal Enterprises vs State of U.P. (Writ Tax No. 3733 of 2025)
Facts of the CaseM/S Kamal Enterprises challenged an order dated 07.12.2023 passed by the Deputy Commissioner, State Tax, Kushinagar Sector-1, Gorakhpur, under Section 73 of the Goods and Services Tax Act, 2017, raising ...
Registration Cancellation Quashed on Bona Fide Grounds: Karnataka High Court Restores GST Registration Subject to Filing Returns and Paying Up-to-Date Taxes Promptly in Unishire Regency Park LLP vs State of Karnataka (WP No.36383 of 2025)
Facts of the CaseUnishire Regency Park LLP, which obtained its GST registration on 01.07.2017, had it cancelled by an order dated 15.09.2022 after a show cause notice dated 11.11.2020 went unnoticed by the petitioner due...
No Personal Hearing Date Fatal to Section 73 Order: Allahabad High Court Quashes Demand in M/S Ranjan Automobiles vs State of U.P. (Writ Tax No. 749 of 2025)
Facts of the CaseThe petitioner, M/S Ranjan Automobiles (GSTIN 09AIQPR6768N1ZX), challenged a notice under Section 79 dated 14.07.2025, the underlying order dated 29.04.2025 passed under Section 73 of the GST Act, and th...
Unsigned GST Notices and Assessment Orders Set Aside: Telangana High Court Disposes of Batch of Writ Petitions Including South 6 Enterprises (W.P. No. 15541 of 2025 and Connected Matters)
Facts of the CaseTen connected writ petitions, led by M/s. South 6 Enterprises and including similarly-placed Telangana GST-registered entities, challenged show-cause notices, assessment orders (Forms GST DRC-01/DRC-07) ...
Uttarakhand High Court Holds That Filing NIL GST Returns for Two Consecutive Years Is Not a Ground for Cancellation of Registration Under Section 29(2), Following the Andhra Pradesh Ruling in Kali Shanker Enterprises, in Surya Build Creations vs Commissioner, State GST (WP (M/B) No. 179 of 2026)
Facts of the CaseM/s Surya Build Creations had its GST registration cancelled by an order dated 17.02.2025, pursuant to a show cause notice dated 29.01.2025, on the sole ground of 'filing NIL return since last two years'...
Revocation Route Reaffirmed for Cancelled Registrants: Uttarakhand High Court Permits Application to Revoke a Cancelled GST Registration Following Its Own Precedent in Shri Dev Bhoomi Construction vs Commissioner, State GST, Dehradun (Writ Petition (M/B) No. 945 of 2025)
Facts of the CaseThe petitioner, Shri Dev Bhoomi Construction, had its GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3-type authority for failure to furnish GST returns for the prescribed peri...