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Patna High Court Upholds Constitutional Validity of Section 16(4) Denying Belated Input Tax Credit — Gobinda Construction vs Union of India
Facts of the Case
This batch of writ applications, led by the representative case of Gobinda Construction, a partnership firm from Patna, challenged the constitutional validity of Section 16(4) of the Central Goods and ...
Madurai Bench Orders Release of Goods on Payment of Reduced Penalty Over Typographical Error in E-Way Bill — Tvl.T M Steel vs The Deputy State Tax Officer
Facts of the Case
The petitioner, Tvl.T M Steel, a manufacturer of TMT steel and iron bars based in Kannur, Kerala, had received a purchase order from Mr.T.Balaji (HUF), Tuticorin, for supply of 24.990 MTS of TMT bars. ...
Karnataka High Court Quashes GST Proceedings Issued by Officers Outside Prescribed Jurisdiction — Paliath Interiors Pvt Ltd vs Commissioner of Central Tax
Facts of the CaseThe petitioner, M/s Paliath Interiors Private Limited, represented by its Director Shri Puthezath Narendran, challenged an Order-in-Original No.04/GST/2023-24 dated 21.07.2023 passed by the Commissioner ...
Karnataka High Court Quashes SCN, OIO, Order-in-Appeal and Garnishee Order Following Precedent — Nagareddy Umesh Reddy vs Commissioner (Appeals)
Facts of the CaseThe petitioner, Shri Nagareddy Umesh Reddy, a contractor represented by its proprietor Shri Umesh N. Reddy, challenged a chain of proceedings initiated against him by the service tax/central GST authorit...
Karnataka High Court Sets Aside Section 73 Demand Order for Fresh Opportunity — SSR Enterprises vs Commissioner of Central Taxes, Bengaluru South GST
Facts of the CaseThe petitioner, M/s SSR Enterprises, a proprietorship represented by Mr. Sheikh Mohammed Rahamathullah, was issued a show-cause notice dated 28.04.2021 under Section 73 of the CGST/KGST Act, 2017. The pe...
Allahabad High Court Flags Systemic GST Portal Notice-Service Failures Affecting Thousands of Assessees, Conditionally Quashes Section 74 Order in Shelindra Kumar Chaturvedi Cons vs State of U.P., on Rs.20,000 Deposit (Writ Tax No. 5071 of 2025)
Facts of the Case
M/s Shelindra Kumar Chaturvedi Cons challenged an Adjudication Order dated 19.03.2025 passed under Section 74 of the GST Act, 2017, creating a demand of tax of Rs.19,81,316 for FY 2018-19. The petition...
Andhra Pradesh High Court Sets Aside Multi-Year Section 74 GST Assessment Orders Against Pedda Venkatesu Challa for Missing DIN, Liberty Granted for Fresh Assessment (WP No. 16149 of 2025)
Facts of the Case
Pedda Venkatesu Challa was served a series of assessment orders/proceedings in Form GST DRC-07, all dated 22.01.2025, passed under Section 74(1) of the APGST Act, 2017 for the financial years 2017-18 t...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation of M/s Bharat Fitness Den, Following Mohanty Enterprises Precedent (W.P.(C) No. 8590 of 2026)
Facts of the Case
M/s Bharat Fitness Den, Bhubaneswar, had its GST registration cancelled by an order dated 29.04.2025 pursuant to a show-cause notice dated 07.01.2025, issued under the Central Goods and Services Tax Ac...
Andhra Pradesh High Court Sets Aside Section 74 GST Assessment on M/s Karthikeya Enterprises Spanning Five Years for Absence of DIN, Following Supreme Court's Pradeep Goyal Ruling (WP No. 14725 of 2025)
Facts of the Case
M/s Karthikeya Enterprises was served assessment orders dated 19.07.2024 under Section 74 of the APGST/CGST/IGST Act, 2017 for the financial years 2018-19 to 2022-23, raising a cumulative demand of tax...
Madras High Court (Madurai Bench) Sets Aside Section 73 GST Assessment Against Contractor I. Vetrivel After Subsequent Year's Identical Notice Was Dropped on Enquiry (W.P(MD) No. 15494 of 2025)
Facts of the Case
I. Vetrivel, a contractor (GSTIN 33ACOPV5310J4ZA), challenged an Order-in-Original dated 27.02.2025 passed under Section 73 of the Tamil Nadu GST Act, 2017 (Ref. ZD330225290958Z, Form GST DRC-07) for t...