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Delhi High Court Holds Consolidated Show Cause Notice Spanning Multiple Financial Years Valid in Fraudulent ITC Cases Under Sections 73 and 74, Directs Appeal on Merits Without Limitation Bar — Shree Shyam Polymers vs Additional Commissioner, CGST, Delhi North (W.P.(C) 5202/2025)
Facts of the Case
M/s Shree Shyam Polymers challenged an Order-in-Original dated 27.01.2025 passed by the Additional Commissioner, CGST, Delhi North, along with the underlying show cause notice dated 23.07.2024 issued b...
Madras High Court (Madurai Bench) Quashes Section 73 Assessment Order Against Lakshmi Agencies on 25% Pre-Deposit Despite Marginal Delay Beyond Condonable Appeal Period — Lakshmi Agencies vs Assistant Commissioner (ST) (W.P(MD)No.22224 of 2025)
Facts of the Case
Lakshmi Agencies, a proprietorship registered under GSTIN 33AGCPA9088N1Z3, was assessed for the year 2020-21 by an order dated 14.02.2025, preceded by a show cause notice in Form GST DRC-01 dated 26.11...
Karnataka High Court Relegates Fresh Green Agro Exports to Appellate Remedy Against Section 73(9) Order, Permits Bank Account Operation on 10% Tax Deposit — Fresh Green Agro Exports Pvt Ltd vs Commissioner of Commercial Taxes (WP No. 107001 of 2024)
Facts of the Case
M/s Fresh Green Agro Exports Pvt. Ltd., an exporter of gherkins registered under the KGST and CGST Acts, filed its returns for assessment year 2019-20. On audit, a show cause notice dated 23.05.2024 wa...
Orissa High Court Condones Delay in Revocation Application for Cancelled GST Registration, Subject to Clearing Outstanding Dues — Rahul Kumar Satapathy vs Commissioner of Central Goods and Services Tax, Bhubaneswar (WP(C) No.18351 of 2025)
Facts of the Case
The matter was taken up through hybrid mode. The petitioner, Rahul Kumar Satapathy, had his registration under the Central Goods and Services Tax Act, 2017 cancelled by order dated 30.10.2023, pursuant...
Allahabad High Court Quashes Section 73 GST Order Uploaded Under 'Additional Notices' Tab, Follows Ola Fleet Technologies to Grant Fresh 15-Day Notice — V.R. Distributers vs State of Uttar Pradesh (Writ Tax No.3821 of 2025)
Facts of the Case
The petitioner, M/s V.R. Distributers, challenged an order dated 20.04.2024 passed under Section 73 of the Goods and Service Tax Act, 2017 by the Assistant Commissioner, State Tax, Sector-11, Prayagraj...
Delhi High Court Sets Aside Ex-Parte GST Section 73 Order for Denial of Hearing Opportunity Subject to Costs, Leaves Section 168A Notification Challenge Open Pending Supreme Court — Markex Branding Solutions vs Commissioner of Delhi GST (W.P.(C) 15643/2025)
Facts of the Case
The petitioner, Ms Markex Branding Solutions Pvt. Ltd., challenged a Show Cause Notice dated 28th May 2024 and a consequent order dated 20th August 2024 passed by the Sales Tax Officer for FY 2019-20, ...
Karnataka High Court Holds Pre-Adjudication Protest Payment and Electronic Credit Ledger Debit Both Satisfy Section 107(6) CGST Pre-Deposit, Restores Appeal on Merits — Getronics Solutions India vs Commissioner of Central Tax Appeals-II (WP No.11470 of 2024)
Facts of the Case
The petitioner, Getronics Solutions India Private Limited, faced proceedings under Section 74 of the CGST Act, 2017 for the period July 2017 to March 2020. During the pendency of adjudication, it paid ...
Karnataka High Court Quashes Section 74 CGST Show Cause Notice Against NCS Pearson on OIDAR Classification of GMAT Tests, Holds Wilful Suppression Not Made Out Where Revenue Had Full Knowledge via AAR/AAAR Proceedings (WP No. 7635 of 2024)
Facts of the Case
The petitioner, NCS Pearson Inc., a US-based corporation operating through its 'Pearson Vue' division which conducts GMAT tests on behalf of GMAC, challenged a Show Cause Notice dated 12.02.2024 issued...
Madras High Court Sets Aside Section 73 ITC Reversal Order Against NM Construction, Directs Fresh Assessment Applying Retrospective Section 16(5) Benefit Under Finance (No.2) Act 2024 (W.P(MD)No.34128 of 2025)
Facts of the Case
The petitioner, M/s.NM Construction, challenged an Order-in-Original No.06/2023 dated 21.12.2023 passed under Section 73 of the CGST Act for the assessment period July 2017 to March 2019, relating to r...
Madras High Court Quashes Cryptic TNGST Section 73 Assessment Order Against Nesta Subject to 25% Pre-Deposit, Treats Impugned Order as Addendum to Show Cause Notice (W.P.(MD) No. 20784 of 2026)
Facts of the Case
The petitioner, Tvl. Nesta, challenged an assessment order dated 18.12.2025 passed under Section 73 of the TNGST Act for the assessment year 2021-22 (GSTIN 33BAGPS9535M1Z2, Reference No. ZD331225297772...