Facts of the Case
The petitioner, M/S Nagana Contractor, registered under the GST Act, was subjected to two separate adjudication orders under Section 73(9) of the KGST/CGST Act for the identical tax period/financial ye...
Facts of the Case
The petitioner, M/S R.T.S. Electricals And Civil India Pvt. Ltd., was issued a show cause notice dated 26.09.2023 under Section 74 of the GST Act in Form GST DRC-01, calling upon it to explain why tax,...
Facts of the Case
The petitioner, Maithan Steel and Power Limited, challenged a notice to show cause cum demand dated 25.06.2025 issued by the Additional Director, DGGI, Kolkata Zonal Unit. The petitioner's grievance wa...
Facts of the Case
The petitioner, M/s Maa Nirmala Devi Associates, challenged an order dated 04.04.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Dhampur, Bijnor, under Section 73 of the GST Act, whereb...
Facts of the Case
The petitioner, M/s Siva Sai Constructions, was served with an assessment order in Form GST DRC-07 dated 29.04.2024 for FY 2018-19. The petitioner challenged the order on several grounds, including tha...
Facts of the Case
The petitioner, Tvl. Rajeswari Thermoplast, challenged an ex-parte order passed by the Assistant Commissioner (ST), Tuticorin III Assessment Circle, dated 12.04.2024 (GSTIN 33ACYPA5529Q1ZX/2018-19), al...
Facts of the Case
The petitioner, M/s Vaan Inc., challenged an Order-in-Original dated 05.02.2025 passed under Section 74 of the CGST/SGST Act for tax periods 2017-18 to 2021-22, contending it ought to have been passed ...
Facts of the Case
The petitioner, engaged in works contracts (road works, drains, etc.) executed for the Andhra Pradesh Industrial Infrastructure Corporation (APIIC), a Government entity, was assessed to GST at 18% on s...
Facts of the Case
The petitioner, M/s Shri Krishna Traders, was proceeded against under Section 73 of the GST Act for Financial Year 2018-19. Orders dated 23.12.2023 and 10.04.2024 were passed by the Deputy Commissioner...
Facts of the Case
The petitioner, a works contract service provider based in a remote village and dependent on a part-time accountant, was unaware of the login credentials to the GST portal and of the show cause notice ...