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Gauhati High Court Allows Md Muhibbullah Fresh Two-Month Window to Seek Restoration of GST Registration After 270-Day Revocation Deadline Lapsed, Computes Section 73(10) Limitation From Order Date (WP(C)/5229/2025)
Facts of the Case
The petitioner, sole proprietor of 'Hotel Haris' and registered under the CGST/AGST Act, failed to file GST returns for a continuous period of six months. Consequently, a show cause notice dated 06.06....
Chhattisgarh High Court Quashes Unreasoned Notice Directing Stoppage of Payment to R.B. Drillers and Construction, Applies Radha Krishan Industries Test on Provisional Attachment (WPT No. 141 of 2025)
Facts of the Case
The petitioner, a proprietary works contractor, was performing borewell drilling and pipeline installation work for the Directorate of Jal Jeevan Mission, with certain payments for completed work yet t...
Allahabad High Court Modifies E-Way Bill Penalty on R.R. Enterprises from Section 129(1)(b) to Section 129(1)(a), Holding Accompanying Tax Invoice Establishes Ownership Despite Missing E-Way Bill (Writ Tax No. 1834 of 2025)
Facts of the Case
The petitioner's goods were in transit from Delhi to Adilabad, Telangana, when they were intercepted at Agra. At the time of inspection, the e-way bill could not be produced, and it was found that the ...
Karnataka High Court Sets Aside Rejection of Delay Condonation in GST Appeal of Mahantgouda Patil, Remits for Fresh Consideration on Merits Following T.V. Basavaraju Precedent (WP No. 203785 of 2025)
Facts of the Case
The petitioner, a civil contractor carrying on business under GST registration No. 29BDDPP8286N1ZJ, was subjected to proceedings under Section 73 of the Karnataka GST Act for FY 2020-21, culminating in...
Madras High Court Permits Karthik Traders to File Appeal Beyond Limitation Against Ex-Parte GST DRC-07 Order Subject to 10% Pre-Deposit of Disputed Tax (W.P.(MD)No.32783 of 2025)
Facts of the Case
The petitioner, Tvl. Karthik Traders, suffered an ex-parte order at the hands of the respondent, the Commercial Tax Officer, Ramanathapuram Assessment Circle. The order in GST DRC-07 (Ref. No. ZD330525...
Allahabad High Court Quashes Section 130 UPGST Seizure and Confiscation Notice Against Gospell Press for Want of Jurisdiction, Holds Section 130 Cannot Precede Tax Determination Under Section 73/74 (Writ Tax No. 1283 of 2025)
Facts of the Case
The petitioner, M/s Gospell Press through its partner Rajiv Goyal, challenged a notice dated 17.09.2025 issued under Section 130 of the UPGST Act, 2017, and a seizure order dated 06.09.2025 issued unde...
Madras High Court Quashes GST Assessment Order Against Multi Point System for Denying Requested Reply Time, Directs Fresh Adjudication with Electronic Credit Ledger Recovery Subject to Outcome (W.P(MD)No.19287 of 2025)
Facts of the Case
The petitioner, Tvl. Multi Point System, challenged an assessment order dated 21.02.2025 passed for the tax period 2020-21 (GSTIN 33AERPH9625R2ZL). The order was preceded by a notice in DRC-01 dated 26...
Allahabad High Court Quashes Section 73 Assessment Order Against Yadav Traders Where Hearing Date in Notice Preceded the Reply-Filing Deadline, Following Mahaveer Trading Company Ruling (Writ Tax No. 631 of 2025)
Facts of the Case
The petitioner, M/s Yadav Traders through its proprietor Manoj Kumar Yadav, challenged an order dated 31.08.2024 passed under Section 73 of the GST Act, as well as the appellate order dated 23.06.2025 ...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation of Laxman Pangi on Undertaking to Pay Tax, Interest, Late Fee and Penalty, Following Mohanty Enterprises Ruling (WP(C) No.34206 of 2025)
Facts of the Case
The petitioner, Laxman Pangi, was issued a show cause notice dated 9th November 2022, followed by an order dated 7th February 2023 cancelling his GST registration under the Odisha Goods and Services Ta...
Gauhati High Court Quashes Section 74 NGST Show Cause Notices and Payment Orders Against Dimapur Diesels for Failing to Allege Fraud or Wilful Suppression, Excludes Litigation Period from Limitation (WP(C)/129/2024 & WP(C)/130/2024)
Facts of the Case
The petitioners, proprietors of M/s Dimapur Diesels (WP(C)/129/2024) and the connected M/s Progressive Motors (WP(C)/130/2024), both registered under the CGST/NGST Act, were issued Notices in DRC-01A d...