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Karnataka High Court Remands a GST Refund Appeal That the First Appellate Authority Wrongly Dismissed as Not Maintainable, Finding It Was in Fact Filed Against a Detailed Section 54 Rejection Order, in ABB India Limited vs Joint Commissioner of Commercial Taxes (WP No. 17454 of 2025)
Facts of the CaseM/s ABB India Limited, holding GSTIN 29AAACA3834B1Z4, had applied for a refund of Rs. 1,93,17,280 under Section 54 towards excess payment of tax for March 2020, arising from credit notes issued to a deme...
Marginal Delay in Filing GST Appeal Condoned on 10% Pre-Deposit: Madras High Court Directs Fresh Appeal Without Reference to Limitation in Toptech Engineering Company (W.P.(MD)No.29570 of 2025)
Facts of the CaseTvl Toptech Engineering Company Private Ltd., Ariyalur, was subjected to an assessment order dated 20.02.2024 (GSTIN 33AAECT0183G1ZM) followed by a summary in Form GST DRC-07 for tax period 2019-20. The ...
Registration Cancellation Revocable on Filing Pending Returns: Uttarakhand High Court Allows Saneshiya Ram vs Commissioner, State GST Commissionerate (Writ Petition (M/B) No. 382 of 2025)
Facts of the CaseThe petitioner, Saneshiya Ram, had his GST registration cancelled by the Assistant Commissioner, State Goods and Services Tax Commissionerate, for failure to furnish returns for the prescribed period. He...
Personal Hearing Fixed on Same Date as SCN Reply Violates Natural Justice: Allahabad High Court Quashes Section 73 GST Order in M/S Mathura Prasad Mukesh Kumar (Writ Tax No. 1117 of 2025)
Facts of the CaseM/S Mathura Prasad Mukesh Kumar, through its proprietor Sri Atul Kumar Gupta, challenged an order dated 23.08.2024 passed under Section 73 of the GST Act, 2017, imposing tax, interest and penalty of Rs.4...
Demand Exceeding Show Cause Notice Quashed: Allahabad High Court Applies Section 75(7) Bar to Strike Down Excess Penalty and Interest Demand in M/s Shri Radhe Contractor vs Union of India (Writ Tax No.4955 of 2025)
Facts of the CaseM/s Shri Radhe Contractor was issued a show cause notice dated 26.11.2023 under Section 74 of the CGST Act, 2017 in Form GST DRC-01, calling upon it to show cause why tax, interest and penalty of Rs.28,0...
Manual GST Appeal Filed in Time Cannot Be Blamed on Assessee: Madras High Court Sets Aside Belated-Appeal Rejection in Fabro Gaarden vs State Tax Officer (Roving Squad) (W.P(MD)No.24478 of 2025)
Facts of the CaseTvl Fabro Gaarden (GSTIN 33ADLPN3238P1Z3), Karur, had its vehicle intercepted on 04.12.2023, and paid the demanded amount under protest to secure release of the vehicle and goods. An adverse order was pa...
GST Council Circulars on Insurance Commission Warrant Remand: Bombay High Court Sets Aside Orders in Agriculture Insurance Company of India Ltd and 24 Insurers vs Union of India (Writ Petition No. 5225 of 2024)
Facts of the CaseThis batch of 25 writ petitions, led by Agriculture Insurance Company of India Ltd. vs Union of India, was filed by major general and health insurers — including Reliance General, Tata AIG, ICICI Lomba...
Mere Route Deviation Cannot Attract Section 129 Penalty: Karnataka High Court Sets Aside Detention Order and Substitutes General Penalty in M/s Hysum Steel vs Joint Commissioner of Commercial Taxes (Appeals), Mangaluru (WP No. 8775 of 2024)
Facts of the CaseThe petitioner, M/S Hysum Steel, a partnership firm at Mangaluru, purchased goods accompanied by a valid tax invoice, e-invoice and e-way bill from a Bellary supplier for transport to its premises. The d...
Fake Invoice ITC Dispute Involves Disputed Questions of Fact: Orissa High Court Declines Writ Interference, Relegates M/S Amit Metalics Company to Appellate Remedy (W.P.(C) No. 24393 of 2025)
Facts of the CaseM/s Amit Metalics Company was subjected to proceedings under Section 74 of the CGST/OGST Act, 2017 by the Joint Commissioner of State Tax, Rourkela-II Circle, alleging wrongful availment and utilisation ...
Penalty Challenge Relegated to Appellate Tribunal Without Limitation Bar Once Tax Was Already Paid in Full: Punjab and Haryana High Court Declines Writ Relief in M/s Avdesh Printers vs Union of India (CWP-19746 of 2026)
Facts of the CaseM/s Avdesh Printers challenged, before the Punjab and Haryana High Court at Chandigarh, the validity of Section 16(2)(c) of the Central GST Act, 2017 and a penalty imposed under Section 74 along with con...