Facts of the Case
Following an intimation in Form GST DRC-01A, the jurisdictional officer issued a show-cause notice dated 21.12.2023 under Section 73(1) of the CGST/KGST Act, 2017 alleging discrepancies in tax liabilit...
Facts of the Case
The petitioner challenged three separate assessment orders passed under Section 74(9) of the TN/CGST Act, 2017 for assessment years 2019-20, 2021-22 and 2022-23, each preceded by DRC-01/DRC-01A notices...
Facts of the Case
M/S Rishabh Pharma challenged an order dated 15.04.2024 passed by the Assistant Commissioner, State Tax, Sector-15, Varanasi, under Section 73 of the GST Act, 2017, creating a tax demand. The petitione...
Facts of the Case
M/s. Agarwal Agro Industries sought quashing of three orders dated 10.06.2025 and 11.06.2025. The principal grievance was that the petitioner had been left remedyless because the Goods and Services Tax...
Facts of the Case
The petitioner's GST registration (GSTIN 33DCFPS7470Q1ZR) was cancelled by an order in Form GST REG-19 dated 09.02.2024, pursuant to a show-cause notice dated 03.01.2024, on the ground of continuous fa...
Facts of the Case
The petitioner, owner of a building leased to an educational institution, learned through the lessee that an assessment order had been passed against her. On requesting a copy, she was served with an a...
Facts of the Case
M/s Heba Printing Works challenged an order dated 15.02.2024 passed under Section 73(9) of the Bihar GST Act, 2017 raising a demand of Rs.91,04,531.16 towards tax, interest and penalty for Financial Ye...
Facts of the Case
Jagan Deep Sandhu challenged show-cause notices dated 27th and 29th September 2023 for Financial Year 2017-18, and consequent demand orders dated 10th and 16th December 2023, along with the vires of No...
Facts of the Case
The petitioner, A.Pandian, challenged an order dated 20.01.2025 cancelling his GST registration (GSTIN 33AFPPP1569P1ZN) issued by the State Tax Officer, Bodinayakanur Assessment Circle. Both counsel ag...
Facts of the Case
M/s. Sea 6 Energy Private Limited, a manufacturer and exporter of biostimulants and potash operating a seasonal industry, claimed refund of accumulated input tax credit on account of zero-rated export ...