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Allahabad High Court Quashes Section 73 GST Order for Notice Confined to 'Additional Notices and Orders' Tab, Applies Ola Fleet Technologies in M/S Rishi Raj Construction vs State of U.P. (Writ Tax No. 4892 of 2025)
Facts of the Case
The petitioner, M/S Rishi Raj Construction, challenged an order dated 10.01.2022 passed by the Joint Commissioner, Corporate Circle Trade Tax, Etawah Zone, Firozabad, under Section 73 of the Goods and ...
Madras High Court (Madurai Bench) Grants Relief on Ex-Parte GST Order Subject to Further 10 Percent Deposit Given 55 Percent Already Recovered, in Tvl New Bell Brand Umbrella Mfg. Coy vs State Tax Officer, Madurai (W.P(MD) No.34063 of 2025)
Facts of the Case
The petitioner, Tvl New Bell Brand Umbrella Mfg. Coy, was subjected to an ex-parte assessment order for the year 2017-18 (GSTIN 33AALPA6445L1ZN), reflected in Form GST DRC-07 dated 25.12.2023 and uploa...
Kerala High Court Applies Its Ruling on Circulars 183/2022 and 193/2023 to a Batch of ITC-Mismatch Petitions, Extends September Return Deadline to 30 November for All Years Since GST's Rollout, in Liz Enterprises vs State of Kerala (WP(C) No.28287 of 2019 and Connected Matters)
Facts of the Case
This batch of fourteen writ petitions, led by Liz Enterprises, involved three broad categories of Input Tax Credit disputes arising in the early years of GST: cases where the supplier had actually remi...
Delhi High Court Sets Aside Ex-Parte Section 73 Order Passed on SCN Uploaded Under 'Additional Notices Tab' Before Portal Fix, Costs Imposed, in M/s. Mangal Deep vs Union of India (W.P.(C) 9032/2025)
Facts of the Case
The petitioner, M/s. Mangal Deep, a sole proprietary concern trading in toys and registered under GST since 1 July 2017, challenged a show cause notice dated 25.09.2023 for Financial Year 2017-18 under...
Gauhati High Court Directs Restoration of GST Registration Cancelled for Non-Filing of Returns on Compliance with Rule 22(4) Proviso in Sri Dulal Borgohain vs Union of India (WP(C)/4585/2025)
Facts of the Case
The petitioner, Sri Dulal Borgohain, proprietor of M/s Disang Enterprise, registered under the CGST/AGST Act (GSTIN 18AJKPB8357Q2ZE), had his registration cancelled by order dated 08.01.2020 for non-fi...
Delhi High Court Waives Pre-Deposit Finding Section 16(4) ITC Denial Prima Facie Unsustainable in View of Section 16(5) Extension, Directs Appeal in Heal Health Connect Solutions vs Commissioner, Delhi GST (W.P.(C) 8206/2024)
Facts of the Case
The petitioner challenged Notification No. 09/2023-Central Tax dated 31.03.2023, a show cause notice dated 05.12.2023, and a demand order dated 20.02.2024, raised on four heads: reconciliation of GSTR-...
Telangana High Court Grants Liberty to Prefer Statutory Appeal Against Composite Section 73 GST Order Spanning Three Tax Periods, Protects Limitation, in M/s. Srie Vedass Industries vs Superintendent of Central Tax, Medchal (WRIT PETITION No.27690 of 2025)
Facts of the Case
The petitioner, M/s. Srie Vedass Industries, challenged an Order-in-Original dated 13.12.2023 passed under Section 73 read with Sections 50, 122 and 47 of the IGST/CGST/SGST Act, 2017, and the conseque...
Karnataka High Court (Kalaburagi Bench) Directs GST Appellate Authority to Entertain Fresh Electronic Appeal After Manual Filing Was Wrongly Rejected in M/S. Shivashakti Sugar Mills (India) Pvt Ltd vs CGST Appellate Authority, Belagavi (WP No.201636 of 2025)
Facts of the Case
The petitioner, M/s. Shivashakti Sugar Mills (India) Private Limited, registered under the CGST and KGST Acts, preferred an appeal before the Additional Commissioner for Central GST and Central Excise ...
Madras High Court (Madurai Bench) Sets Aside GST Assessment Orders Passed Against a Deceased Assessee, Remits for Fresh Orders on Merits in R. Arul Murugan vs State Tax Officer, Srivilliputhur (W.P.(MD) Nos.17183 to 17186 of 2025)
Facts of the Case
The petitioner, R. Arul Murugan, is the son of Late A. Ramakrishnan, who died on 14.09.2021 during the COVID-19 pandemic. The four impugned assessment orders dated 28.12.2023, 22.04.2024, 21.01.2025 an...
Allahabad High Court (Lucknow Bench) Quashes Section 73 GST Order for Denial of Personal Hearing, Cites CCT's Office Memo on Hearing-Date Anomalies, in M/S Ram Kishore Manish Kumar vs State of U.P. (Writ Tax No. 1499 of 2025)
Facts of the Case
The petitioner, M/S Ram Kishore Manish Kumar, through its proprietor Sunil Kumar Agrahari, challenged an order dated 25.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, and...