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Inverted Duty Structure Refund Cannot Be Denied for Applications Filed Before 18.07.2022 Cut-Off: Andhra Pradesh High Court Restores Ramcharan Food Industries' ITC Refund Claim (Writ Petition No. 6798 of 2025)
Facts of the CaseM/S Ramcharan Food Industries Pvt. Limited, Kakinada, dealing in edible oils, applied on 17.07.2022 for refund of unutilised input tax credit on account of an inverted duty structure for the period Octob...
Differential GST Reimbursement Claim Rejected: Madras High Court (Madurai Bench) Holds Delay in Raising Invoices Post Rate Hike Attributable to Contractor, Not National Highways Authority, in M/s.SPK and Co. vs Additional Commissioner, CGST (WP(MD) No.35386 of 2025)
Facts of the CaseM/s.SPK and Co., a contractor executing National Highways works at Madurai, sought reimbursement of the differential GST arising when the applicable rate rose from 12% to 18% with effect from 18.07.2022....
GST Notice Uploaded Under 'Additional Notices' Tab for FY 2018-19 Held Invalid Service: Allahabad High Court Quashes Section 73 Order in M/S Krishan Traders vs State of U.P. (Writ Tax No. 2765 of 2025)
Facts of the CaseM/S Krishan Traders challenged an order dated 20.04.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Auraiya, Etawah, under Section 73 of the GST Act, 2017, raising a demand against the pe...
Same-Day Reply and Hearing Denies Fair Opportunity: Allahabad High Court Quashes Section 73 GST Order Following Mahaveer Trading Company in M/S R.N. Pathak Dunni Chand vs State of U.P. (Writ Tax No. 539 of 2025)
Facts of the CaseThe petitioner, M/S R.N. Pathak Dunni Chand, challenged an order dated 30.04.2024 passed under Section 73 of the GST Act as well as the subsequent appellate order dated 12.03.2025 dismissing its appeal, ...
Wrong-Format Revocation Application No Bar: Chhattisgarh High Court Allows Fresh Filing in Form GST REG-21 with the Original Filing Date Preserved for Limitation in M/s Vandemataram Projects vs State of Chhattisgarh (WPT No.153 of 2025)
Facts of the CaseM/s. Vandemataram Projects Private Limited, a Gujarat-based construction company registered under GST at Raipur since 2017, had its registration cancelled by order dated 17.02.2025 pursuant to a show cau...
Appellate Authority Cannot Ignore Section 128A Amnesty Application While Rejecting GST Appeal: Calcutta High Court Sets Aside Both Orders in Madhab Patra vs Assistant Commissioner, CGST & CX (WPA 24840 of 2025)
Facts of the CaseThe petitioner, Madhab Patra, was issued a show-cause-cum-demand notice on 27.12.2023 alleging excess availment of ITC of Rs 2,48,92,900, against which an order-in-original dated 26.03.2024 disallowed IT...
No Coercive Steps During DGGI Investigation on Cooperation: Karnataka High Court Disposes Trillion Lead Factory Pvt Ltd vs Directorate General of GST Intelligence (WP No. 30099 of 2025)
Facts of the CaseThe petitioners, M/s Trillion Lead Factory Private Limited and its director, challenged two summons dated 19.09.2025 issued by the Directorate General of Goods and Service Tax Intelligence (DGGI), Hydera...
Assessment Order Passed Without Notice or Hearing Set Aside: Karnataka High Court Restores GST Registration in M/S Pragathi Enterprise vs Assistant Commissioner of Commercial Taxes (WP No. 2160 of 2025)
Facts of the CaseM/S Pragathi Enterprise, a Bengaluru sole proprietorship, challenged a chain of GST proceedings under Section 73 of the CGST/KGST Act, 2017 — a show-cause notice dated 21.12.2023 (Form DRC-01), the con...
Densely Factual ITC Mismatch Deserves a Hearing: Karnataka High Court Sets Aside an Ex Parte Section 73(9) GST Order on Deposit of 10 Percent Demand in M/s Oceanus Transports vs Union of India and Others (WP No. 10839 of 2026)
Facts of the CaseThe petitioner, M/s. Oceanus Transports Private Limited, Bengaluru, challenged an ex parte adjudication order dated 30.12.2025 passed under Section 73(9) of the CGST/KGST Act for assessment year 2021-22,...
Delay in Filing the Revocation Application Condoned Once Again: Orissa High Court Follows Its Own Well Settled Mohanty Enterprises Precedent to Restore Cancelled GST Registration in Kulwinder Singh Sidhu vs Commissioner, CGST (WP(C) No.33745 of 2025)
Facts of the CaseKulwinder Singh Sidhu's GST registration was cancelled by an order dated 18th October 2024, pursuant to a show cause notice dated 16th September 2024, under the State Goods and Services Tax Act, 2017. Th...