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Punjab and Haryana High Court Quashes Negative Blocking of Electronic Credit Ledger Beyond Available Balance Under Rule 86A, Following Shyam Sunder Strips — M/s New Vasan Electric Company vs Union of India (CWP-25833-2025)
Facts of the Case
M/s New Vasan Electric Company, registered under the CGST/PGST Act, 2017, challenged the blocking of its Electronic Credit Ledger (ECL) by the department on four dates — 06.01.2025, 18.02.2025, 24.04...
Karnataka High Court Restores GST Appeal, Holds Pre-Deposit Under Section 107(6)(b) Can Be Paid Through Electronic Credit Ledger — M/s VK Building Services Pvt. Ltd. vs Additional Commissioner of GST (WP No. 21409 of 2025)
Facts of the Case
M/s VK Building Services Private Limited's appeal against an order confirming a GST demand was rejected by the appellate authority on 11.12.2023, on the ground that the mandatory pre-deposit necessary ...
Orissa High Court Directs GST Appellant to Approach Newly Functional GSTAT Within Staggered Filing Window, Declines to Bypass Section 112(8) Pre-Deposit Mandate — M/s Ranjita Swain vs Commissioner of CT & GST (W.P.(C) No. 31381 of 2025)
Facts of the Case
M/s Ranjita Swain challenged an order dated 10th March 2021 passed by the CT & GST Officer, Barbil Circle, under Section 73 of the CGST/OGST Act, 2017 for the tax periods April 2019 to March 2020, whic...
Allahabad High Court Quashes Ex-Parte GST Registration Cancellation for Vague Show Cause Notice, Sets Aside Limitation-Barred Appeal Rejection — Joswbs Private Limited vs State of U.P. (WRIT TAX No. 1116 of 2025)
Facts of the Case
Joswbs Private Limited challenged an ex-parte order cancelling its GST registration under Section 29(2)(b) of the GST Act, 2017, passed in Form GST REG-19 dated 25.07.2024, and the consequential appell...
Andhra Pradesh High Court Sets Aside Unsigned GST Assessment Order, Holds Absence of Assessing Officer's Signature Renders Order Invalid and Delay Immaterial — M/s Labbaik Steels vs Assistant Commissioner (WRIT PETITION No. 15864 of 2025)
Facts of the Case
M/s Labbaik Steels was served with an assessment order dated 05.12.2023 passed under the GST Act for the tax periods 2020-21 and 2021-22, in Form GST DRC-07. The petitioner challenged this order on var...
Jharkhand High Court Sets Aside Section 73 GST Demand for Non-Communication of DRC-07 Order, Holds Non-Upload on Portal Violates Natural Justice — M/s Rahman Sales vs State of Jharkhand (W.P.(T) No. 1309 of 2024)
Facts of the Case
M/s Rahman Sales, a proprietorship trading concern in Ranchi, challenged an order contained in Form GST DRC-07 dated 14.03.2019 pertaining to the period 2017-18, the preceding Form GST DRC-01 dated 10....
Madras High Court Quashes Rectification Rejection Order Under Section 161 TNGST Act for Non-Application of Mind, Remands GST Demand for Fresh Consideration Within Six Months — Sulochana.M vs Assistant Commissioner (ST) (W.P.(MD).No.17731 of 2025)
Facts of the Case
The petitioner, Sulochana.M, challenged an assessment order in Form GST DRC-07 dated 04.02.2025 for the tax period 2017-18, and a subsequent order dated 19.03.2025 passed under Section 161 of the TNGST...
Orissa High Court Sets Aside Section 73 Order for Ignoring Assessee's Reconciliation Reply on Excess ITC, Relies on Samsung India Ruling, in M/s. D.R. Patnaik vs Commissioner, GST and Central Excise, Rourkela (W.P.(C) No.14904 of 2025)
Facts of the Case
The petitioner, M/s. D.R. Patnaik, challenged an Order-in-Original dated 20.02.2025 and Summary Order dated 24.02.2025 passed by the Additional Commissioner, GST & Central Excise Commissionerate, R...
Uttarakhand High Court Permits Revocation of GST Registration Cancelled for Non-Filing of Returns, Following Its Own WPMB No.39 of 2025 Precedent, in Savitri Devi vs Commissioner, State GST, Dehradun (Writ Petition (M/B) No.234 of 2026)
Facts of the Case
The petitioner, Savitri Devi, challenged an order dated 23.04.2024 cancelling her GST registration on the ground that she had failed to file returns within the prescribed period.
Issues Involved
Whet...
Allahabad High Court Quashes Section 73 GST Order Not Reflected Under 'View Notices and Orders' Tab, Applies Mohini Traders Precedent in M/S Suraj Tempo Transport Service vs State of U.P. (Writ Tax No. 4668 of 2025)
Facts of the Case
The petitioner, M/S Suraj Tempo Transport Service, sought quashing of an order dated 23.04.2024 passed under Section 73 of the GST Act for the period April 2018 to March 2019. The dispute ultimately bo...