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Orissa High Court Condones Delay in AMP Engineering & Services' GST Registration Revocation Application, Applies Mohanty Enterprises Precedent (WP(C) No. 23137 of 2025)
Facts of the Case
M/s. AMP Engineering & Services had its GST registration under the Central Goods and Services Tax Act, 2017 cancelled by an order dated 25th July, 2024, pursuant to a show-cause notice dated 28th J...
Orissa High Court Sets Aside Section 73 GST Demand Against Sai Sitaram Construction for Double-Counting a Tax Period Already Recovered, Directs Fresh Adjudication Within Six Weeks (W.P.(C) No. 19501 of 2025)
Facts of the Case
The petitioner faced a Section 73 order dated 1st December, 2022, arising from an ITC mismatch notice for tax periods April 2021 to September 2021, raising a demand of Rs.21,38,338/-, which was appeale...
Madras High Court (Madurai Bench) Permits V.Moorthy to File Appeal Against Ex Parte GST Assessment Without Reference to Limitation, Subject to 10% Pre-Deposit (W.P.(MD) No. 30396 of 2025)
Facts of the Case
The petitioner, V.Moorthy, suffered an ex parte assessment order dated 19.05.2025 passed by the State Tax Officer, Ramanathapuram Circle, in Form GST DRC-07. By the time the writ petition came to be fi...
Andhra Pradesh High Court Sets Aside Section 74(11) GST Assessment Order Against SR Fertilizers and Pesticides for Absence of DIN Number, Following Pradeep Goyal (WRIT PETITION NO. 14558 OF 2025)
Facts of the Case
M/s. SR Fertilizers and Pesticides was served with an assessment order dated 28.10.2024 passed under Section 74(11) of the CGST and SGST Acts, 2017 for the tax period 2023-24, raising tax, interest and...
Orissa High Court Sets Aside Rejection of Samita Panda's Section 128A Waiver Application Over Zero-Tax Entry in Electronic Liability Ledger, Directs Tax Deposit Within a Week (W.P.(C) No. 17606 of 2025)
Facts of the Case
The petitioner faced a Section 73 assessment for tax periods July 2017 to March 2018, culminating in an order dated 16.02.2022 raising a demand of Rs.3,97,356/- towards tax, interest and penalty. Due t...
Allahabad High Court Directs Fresh Adjudication in M/S Azad Communication's Section 73 GST Case Where Order Was Uploaded Under 'Additional Notices' Tab Instead of Regular Notices Tab (Writ Tax No. 3724 of 2025)
Facts of the Case
M/S Azad Communication challenged an order dated 20.12.2023 passed under Section 73 of the Goods and Services Tax Act for the period July 2017 to March 2018. The dispute ultimately narrowed to the ques...
Delhi High Court Permits Nitin Gupta (Shree International) to File Six Separate Section 107 Appeals Against Multiple Section 74 CGST Orders, Pre-Deposit Confined to Lead Order (W.P.(C) 11051/2025)
Facts of the Case
Nitin Gupta, proprietor of Shree International, challenged six separate orders-in-original passed under Section 74 of the CGST Act, 2017 by the CGST, Delhi North Commissionerate, relating to financial ...
Karnataka High Court Sets Aside Section 74 KGST Order Against Sadahalli Gopalappa Gangaraja, Grants One More Opportunity to Reply to Show-Cause Notice (WP No. 35043 of 2025)
Facts of the Case
The petitioner, trading as Sri Manjunatha Swamy Stone Crushers, was issued a show-cause notice dated 11.07.2024 by the jurisdictional Superintendent of Central Tax. The petitioner did not file any repl...
Allahabad High Court Quashes Section 73 UPGST Order Against M/S A S B System for Denial of Personal Hearing, Follows Mahaveer Trading Company Ratio (Writ Tax No. 1269 of 2025)
Facts of the Case
M/S A S B System, acting through its authorised signatory, challenged an order dated 24.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, as well as the subsequent appellate...
Karnataka High Court Quashes Multiple Years' Orders-in-Original and a Section 79(1)(c) Recovery Notice, Remits to Post-Show-Cause Stage Following Karnataka Chinmaya Seva Trust Ruling — Smt. Deepa G S vs Deputy Commissioner of Central Tax (WP No. 38183 of 2025)
Facts of the Case
The petitioner, Smt. Deepa G S, challenged three Orders-in-Original passed by the Central Tax authorities — dated 15.02.2021 (for FY 2014-15), 31.03.2022 (for FY 2015-16) and 19.06.2023 (for FY 2016-...