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Madras High Court (Madurai Bench) Quashes GST Assessment Order Founded on Notification No.56/2023 Extending Section 73 Limitation, Applying Tata Play Limited Ruling, Lifts Bank Attachment — Tvl.J.M.J.Plastics vs Assistant Commissioner (ST) (W.P.(MD)No.34779 of 2025)
Facts of the Case
The petitioner, Tvl.J.M.J.Plastics, holding GSTIN 33CVDPS7028A1ZU, challenged an assessment order dated 19.12.2023 for the assessment year 2017-18, passed pursuant to Notification No.9/2023-Central Tax...
Allahabad High Court (Lucknow Bench) Quashes Section 125 GST Penalty Order for Denial of Hearing and Mechanical Imposition Beyond Statutory Cap — M/S Raj And Company vs State of U.P. (Writ Tax No. 646 of 2025)
Facts of the Case
The petitioner, M/S Raj And Company, through its proprietor Mahesh Chandra Dubey, challenged an order dated 26.10.2024 imposing a general penalty of Rs.50,000 under Section 125 of the GST Act, as well ...
Uttarakhand High Court Upholds Dismissal of Section 107 GST Appeal Filed Nearly Two Years Beyond Limitation, Declines to Examine Order-in-Original on Merits — Mohd. Alam vs Assistant Commissioner (Writ Petition (M/B) No.546 of 2026)
Facts of the Case
The petitioner, Mohd. Alam, challenged an order-in-original dated 14.12.2023 issued in Form GST DRC-07 under Section 73 of the CGST Act, raising a demand of Rs.64,816 for the tax period July 2017 to Ma...
Madras High Court (Madurai Bench) Holds Portal-Only Service Insufficient Where Assessee Fails to Respond, Directs GST Officers to Explore Alternate Modes Under Section 169 — Tvl Sri Mahalakshmi Blue Metal vs Assistant Commissioner (ST) (W.P.(MD)No.35672 of 2025)
Facts of the Case
The petitioner, Tvl Sri Mahalakshmi Blue Metal, represented by its partner C. Selvaraj Pandi and holding GSTIN 33BOGPS2535K1ZR, challenged an assessment order dated 12.02.2025 for the year 2020-21. The...
Madras High Court (Madurai Bench) Sets Aside Ex-Parte Section 74 TNGST Assessment Order on Payment of 25% Disputed Tax, Lifts Bank Attachment — M/s.Velammal vs Deputy State Tax Officer-1 (W.P(MD)No.9738 of 2026)
Facts of the Case
The petitioner, M/s.Velammal, holding GSTIN 33AGUPV7062K1ZK, challenged an ex-parte assessment order dated 19.08.2025 passed under Section 74 of the TNGST Act, 2017 for the period 2022-23. The order wa...
Chhattisgarh High Court Quashes GST Section 129(1)(a) Detention Order Issued Under a Repealed Provision as Illegal Ab Initio, Grants Liberty for Fresh Proceedings — M/s Bajaj Enterprises vs State of Chhattisgarh (WPT No. 203 of 2023)
Facts of the Case
The petitioner, M/s Bajaj Enterprises, a partnership firm based in Raipur represented by its partner Bharat Bajaj, challenged an undated order of demand of tax and penalty (Annexure P-1) passed by the ...
Telangana High Court Restores GST Registration Cancelled for Non-Furnishing of Bank Account Details, Holds Deficiency Not Grave Enough to Justify Cancellation — M/s. Gayathri Infra Developers vs Deputy State Tax Officer (Writ Petition No: 32295 of 2025)
Facts of the Case
The petitioner, Gayathri Infra Developers, a proprietary concern engaged in works contract business represented by Mrs. Sabhavath Gayathri, was registered under GSTIN 36DQSPG6583F1ZA on 12.07.2023. Owi...
Andhra Pradesh High Court Sets Aside Section 73 CGST Assessment Order for Absence of Assessing Officer's Signature, Excludes Limitation Period Pending Fresh Assessment — Sai Sree Infra Developers vs Deputy Assistant Commissioner (ST) (Writ Petition No: 24230 of 2025)
Facts of the Case
The petitioner, Sai Sree Infra Developers, represented by its proprietor Gelli Naga Venkata Satish Kumar, was served with a show cause notice in Form GST DRC-01 dated 10.12.2023 and the consequential a...
Orissa High Court Condones Delay in Invoking Rule 23 OGST Rules for Revocation of Registration Cancellation, Following Mohanty Enterprises Precedent — M/s. Sai Anwesha Edutech and Realcon Services vs Additional State Tax Officer (W.P.(C) No. 19235 of 2025)
Facts of the Case
The petitioner, M/s. Sai Anwesha Edutech and Realcon Services Private Limited, challenged a show cause notice dated 14.01.2023 and the consequent order dated 15.02.2023 cancelling its registration unde...
Allahabad High Court (Lucknow Bench) Quashes Section 73 UPGST Order for Denial of Personal Hearing, Follows Mahaveer Trading Company Ratio on Same-Date Reply and Hearing — M/S Medicine Agencies vs Additional Commissioner Grade-II (Appeal) (Writ Tax No. 1131 of 2025)
Facts of the Case
The petitioner, M/S Medicine Agencies, through its partner Dinesh Agarwal, challenged the order dated 17.12.2023 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 and the subsequent ...