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S.R. Agencies vs Deputy State Tax Officer–1 (FAC) & Another – Madras High Court | Assessment Order Set Aside and Matter Remanded for Fresh Consideration under Section 73 of the TNGST Act, 2017
Facts of the CaseThe petitioner, S.R. Agencies, engaged in the
business of selling petrol and diesel through a retail petroleum outlet,
challenged an assessment order dated 03.12.2025 passed under Section
73 of the Ta...
Biocon Limited vs State of Karnataka & Others – Karnataka High Court Holds ITC Cannot Be Denied Solely Due to GSTR-3B vs GSTR-2A Mismatch for FY 2018-19; Quashes Demand under Sections 16 & 73 and Remands Other GST Issues
Facts of the CaseBiocon Limited filed a writ petition before the Karnataka
High Court challenging the Order-in-Original dated 22.02.2024 passed
under Section 73(9) of the CGST/KGST Act, 2017, whereby various GST
deman...
Shree Basant Bhandar Int Udyog & Connected Matters vs Union of India & Others – Rajasthan High Court Upholds GST Demand on Mining Royalty, Grants Limited Relief on DMFT Contribution | GST on Royalty | Rajasthan GST Case | D.B. Civil Writ Petition No. 5678/2022
Facts of the CaseThe petitioners, comprising numerous mining lease holders,
brick kiln operators, mineral industries and other business entities, filed a
batch of writ petitions challenging the show cause notices and a...
Narottam Satapathy vs Additional State Tax Officer, Keonjhar Circle & Another – Orissa High Court Grants Liberty to File GST Appeal; No Coercive Action for 30 Days | GST Act – Appeal Remedy
Facts of the CaseThe petitioner, Narottam Satapathy, approached the
Orissa High Court by filing a writ petition against the order dated 12
January 2023 passed by the Additional State Tax Officer, Keonjhar Circle.
Duri...
Tvl. Rukmani Stores vs Deputy State Tax Officer – Madras High Court Sets Aside Ex Parte GST Assessment under Section 73 of TNGST Act on Disallowance of Exemption for Karuppatti (Palm Jaggery) and Remands Matter for Fresh Adjudication
Facts of the CaseThe petitioner, Tvl. Rukmani Stores, challenged an
assessment order dated 12.12.2025 passed under Section 73 of the
TNGST Act, 2017 for the assessment year 2021-22. The assessment was
completed ex par...
Tvl. Amutha Petrol Bunk vs The Appellate Deputy Commissioner (ST) & State Tax Officer – Madras High Court Grants Fresh Assessment Opportunity on Deposit of 15% Disputed Tax in Section 73 GST Proceedings | Sections 73 & 75(4) of the TNGST Act, 2017
Facts of the CaseThe petitioner, Tvl. Amutha Petrol Bunk, challenged
the assessment order dated 28.02.2025 passed under Section 73 of the
TNGST Act, 2017, as well as the appellate order dated 13.01.2026, by
which the ...
M/S W. G. RESORTS (ASSAM) PRIVATE LIMITED VERSUS UNION OF INDIA AND 3 OTHERS: GAUHATI HIGH COURT DIRECTS IMMEDIATE RESTORATION OF CANCELLED GST REGISTRATION UPON PAYMENT OF OUTSTANDING DUES AND FILING OF UP-TO-DATE RETURNS UNDER RULE 23 OF CGST RULES, 2017
Facts of the Case
Business
Operations: The petitioner, M/s W. G. Resorts (Assam)
Private Limited, is a private limited company engaged in the business of
running hotels and resorts, situated at Kazira...
M/S OM PRAKASH ASHOK KUMAR JAIN V. STATE OF U.P. AND 2 OTHERS: High Court Rules Mandi Fee Challenge Premature Without Proof of Actual Demand on GST-Paid Packed Food Items
Facts of the Case
Filing
of Writ Petition: The petitioner, M/s Om Prakash Ashok
Kumar Jain, filed a writ petition (WRIT-C No. 21273 of 2022) before the
Hon’ble High Court of Judicature at Allahabad....
M/s. Immanuvel Dharmaraja Store vs The Appellate Deputy Commissioner (GST) & Another – Madras High Court Grants Relief for Restoration of GST Registration Cancelled for Non-Filing of Returns by Applying Suguna Cutpiece Principles under Section 29 of the CGST Act, 2017
Facts of the CaseThe petitioner, M/s. Immanuvel Dharmaraja Store,
challenged the order cancelling its GST Registration Certificate. The
registration had been cancelled on the ground that the petitioner failed to
file ...
M/s Axis Bank Limited Vs. Assistant Commissioner, Central Tax & Ors. (2022): High Court of Andhra Pradesh Clarifies Refund Limitation Period Under Section 77 of CGST Act and Section 19 of IGST Act in Light of CBIC Circular No. 162/18/2021-GST
Facts of the Case
Corporate
Profile & GST Registrations: The petitioner, M/s Axis
Bank Limited, is a prominent private banking institution in India. Upon
the introduction of the Goods and Services...