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Andhra Pradesh High Court Permits Withdrawal of GST Refund-Rejection Writ Batch With Liberty to Appeal Before Newly Constituted GSTAT — Krishak Bharati Co-operative Ltd vs Additional Commissioner, Appellate Authority (ST) (W.P.No.31060 of 2023 and Batch)
Facts of the Case
Krishak Bharati Co-operative Ltd, along with connected petitioners in a batch of twenty writ petitions, had challenged Final Refund Rejection Orders in Form GST-APL-04 (the lead matter concerning a ref...
Calcutta High Court Sets Aside Section 107 Appellate Order for Not Properly Considering Delay-Condonation Explanation, Directs Bank Lien to Be Lifted — Sri Hara Prasad Das vs State of West Bengal (WPA 26527 of 2025)
Facts of the Case
Sri Hara Prasad Das's appeal against an adjudication order dated 16.08.2024 passed under Section 73 of the WBGST/CGST Act was dismissed on the ground of delay by an appellate order dated 12.11.2025 und...
Orissa High Court Directs Assessee to Comply With Section 112(8) Pre-Deposit and File Appeal Before Now-Constituted GSTAT Within Notified Timeline — Sagarika Biswal vs Commissioner of Commercial Taxes and GST (W.P.(C) No.32635 of 2025)
Facts of the Case
Sagarika Biswal challenged an order dated 17.02.2022 passed under Section 74 of the CGST/OGST Act for the tax periods July 2017 to March 2018, which had been affirmed by the Appellate Authority on 16.1...
Madras High Court (Madurai Bench) Quashes Unreplied GST Assessment Order on 25% Pre-Deposit, Treats It as Addendum to Show Cause Notice — M/s.VKN Contracts vs Deputy Commercial Tax Officer, Ettayapuram Circle (W.P(MD)No.22909 of 2025)
Facts of the Case
M/s.VKN Contracts was assessed for the tax period April 2023 to March 2024 by an order dated 03.12.2024, preceded by a show cause notice in Form GST DRC-01 dated 16.09.2024. The petitioner had not file...
Orissa High Court Condones Delay in Rule 23 OGST Revocation Application Following Mohanty Enterprises Precedent — Jai Bajarangi Traders vs State Tax Officer, Dhenkanal (W.P.(C) No.20714 of 2025)
Facts of the Case
M/s. Jai Bajarangi Traders' GST registration was cancelled by an order dated 12.03.2024, pursuant to a show cause notice dated 06.02.2024. The petitioner, undertaking to pay the tax, interest, late fee...
Punjab and Haryana High Court Holds Rule 86A Cannot Be Used to Create Negative Balance in Electronic Credit Ledger Beyond Available ITC — M/S Vee Kay Concast Pvt Ltd vs Union of India (CWP-32284-2025)
Facts of the Case
M/S Vee Kay Concast Private Limited (GSTIN 03AACCS1850M1ZF), registered under the CGST and PGST Acts, found its Electronic Credit Ledger (ECL) blocked in negative on 30.09.2025, without prior notice, u...
Orissa High Court Condones Delay in Invoking Rule 23 OGST Rules for Revocation of Registration Cancellation Subject to Payment of Dues — Ananta Charan Patra vs Principal Commissioner of Central Goods and Service Tax (W.P.(C) No.33526 of 2025)
Facts of the Case
M/s. Ananta Charan Patra's GST registration under the CGST/State GST Act was cancelled by an order dated 09.10.2023, pursuant to a show cause notice dated 06.09.2023. The petitioner, expressing readine...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Absence of Document Identification Number, Directs Fresh Assessment With DIN and Notice — Sri Sai Maheswari Granites vs Deputy Assistant Commissioner ST (WRIT PETITION NO: 14602 OF 2025)
Facts of the Case
M/s. Sri Sai Maheswari Granites was served with an assessment order dated 27.11.2024 for the period 2020-23, issued in Form GST DRC-07, which did not carry a Document Identification Number (DIN) either...
Karnataka High Court Sets Aside Section 73(9) Order Passed Without Notice, Restores GST Registration and Remits Matter to Show Cause Stage With Cost — Vyasa Seeds Pvt Ltd vs Additional Chief Secretary, Ministry of Finance (WP No. 16269 of 2025)
Facts of the Case
M/s Vyasa Seeds Private Limited (GSTIN 29AADCV6577G1ZT) challenged an order dated 26.08.2024 passed under Section 73(9) read with Sections 61 and 50 of the CGST/KGST Act, 2017, for the period April 201...
Allahabad High Court Sets Aside Section 73(9) UPGST Order for Being Passed Ex Parte Without Fixing or Communicating a Fresh Hearing Date — Shri Jai Durege Builders vs State of U.P. (WRIT TAX No. 4167 of 2025)
Facts of the Case
Shri Jai Durege Builders challenged an order dated 16.02.2025 passed on Form GST DRC-07 under Section 73(9) of the UPGST Act, 2017. A show cause notice under Section 73 had been issued on 30.10.2024 (g...