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Penalty Cut From 100% to 15%: Madurai Bench Holds Section 74 Order Passed Too Fast Denied Concessional Penalty Window in P.R.Hardwares v. State Tax Officer (W.P.(MD) No.16748 of 2023)
Facts of the Case
The petitioner, P.R.Hardwares, a dealer in electrical goods registered under GSTIN 33AGHPR4673B1ZH, was issued Form GST DRC-01A dated 01.12.2022 and a further notice dated 03.01.2023 regarding discrepa...
Post-Decisional Hearing Mandated for Rule 86A ITC Blocking: Karnataka High Court (Dharwad) Reads Natural Justice Safeguard into Electronic Credit Ledger Blocking in K-9-Enterprises vs. State of Karnataka (W.P. No. 104242/2023)
Facts of the CaseA batch of petitioners including K-9-Enterprises challenged orders passed by the competent authority under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit available in their Electronic Credit...
GST Cancellation Passed Before Scheduled Hearing Date Held Illegal: Telangana High Court Quashes Vague Show Cause Notice in M/s. Elecon Trading Company vs. Deputy State Tax Officer (Writ Petition No. 17633/2023)
Facts of the CaseM/s. Elecon Trading Company, represented by its proprietor K. Lakshmi Narasimham, challenged an order dated 01.07.2023 passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, Hyderabad, canc...
Assessment Order Set Aside for Ignoring Reply to Show Cause Notice: Andhra Pradesh High Court Remands Section 74 Proceedings for Fresh Personal Hearing (Writ Petition No.12193 of 2023)
Facts of the Case
The petitioner, a proprietary business based at Hindupur, challenged an assessment order dated 26.04.2023 passed in Form GST DRC-07 under Section 74(1) of the CGST/SGST Act for tax periods 2017-18 to 2...
Parallel GST Investigation Grievance Redressed on Transfer of File: Telangana High Court Disposes of Petition Under Section 6(2)(b) in K and R Rail Engineering Ltd vs. Union of India (Writ Petition No. 21279/2023)
Facts of the CaseK and R Rail Engineering Ltd approached the Telangana High Court seeking a declaration that a parallel investigation initiated against it on 04.08.2023 by the Directorate General of GST Intelligence (DGG...
GST Registration Cancellation Set Aside on Suguna Cutpiece Terms: Madras High Court (Madurai) Restores Registration of Cooperative Bank in Tvl. DD 527 Veerachinnampatti vs. Commissioner of Commercial Taxes (W.P.(MD) No. 10531/2026)
Facts of the CaseTvl. DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank, represented by its Secretary M.R. Kalimuthu, challenged an order dated 15.07.2024 (Reference No. ZA3307240755578) cancelling its GST ...
GSTAT Non-Functional Is No Escape From Section 112(8) Pre-Deposit: Orissa High Court Disposes Writ With Directions in Shovan Steel Product v. Commissioner, Commercial Tax and GST (W.P.(C) No.5171 of 2026)
Facts of the Case
M/s. Shovan Steel Product challenged an order dated 12.06.2025 passed under Section 73 of the CGST/OGST Act, 2017 for the tax periods April 2021 to March 2022, which was affirmed in appeal by the Appel...
Ex-Parte Section 74 GST Order Set Aside on Mohan Agencies Terms: Allahabad High Court Allows Petition in M/S Maha Laxmi Enterprises vs. State of U.P. Following Coordinate Bench Precedent (Writ Tax No. 704/2023)
Facts of the CaseM/S Maha Laxmi Enterprises challenged an ex-parte order dated 20.01.2023 passed under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Sector-8, Meerut, for the tax period 2021-2022, befo...
GST Demand Set Aside for Denial of Personal Hearing: Kerala High Court Quashes Section 73 Assessment Order Where Hearing Date Lapsed Unattended in Jose Paul (Alpha Agencies) vs. State Tax Officer (WP(C) No. 29096/2023)
Facts of the CaseJose Paul, proprietor of Alpha Agencies, a registered dealer under the SGST and CGST Acts, filed GSTR-1, GSTR-3B, and the annual return in GSTR-9 with reconciliation statement in GSTR-9C for financial ye...
GST Registration Restored: Madurai Bench of Madras High Court Sets Aside Cancellation for Non-Filing of Returns, Applying Amnesty Notification and Suguna Cut Piece Precedent (W.P.(MD) No. 22967 of 2023)
Facts of the Case
The petitioner, proprietor of M/s. Atheefa Mathiyastha Kadai Jewellery, was voluntarily registered under GST bearing GSTIN 33BHXPM6489C1ZR. Returns were to be filed by an appointed accountant, but NIL ...