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Allahabad High Court Quashes Section 73 Order and Time-Barred Appellate Order Where No Hearing Date Was Fixed After Adjournment Request, Follows Mahaveer Trading Company — Nova Enterprises vs Additional Commissioner Grade 2 Appeal IV (Writ Tax No. 973 of 2025)
Facts of the Case
The petitioner, M/S Nova Enterprises, through its proprietor Sushila Jaiswal, challenged an order dated 14.02.2025 passed under Section 73 of the GST Act, along with an appellate order dated 12.09.2025...
Andhra Pradesh High Court Directs Revocation of GST Registration Cancelled for Non-Filing of Returns Subject to Payment of Dues and Manual-Filing Facility — JMA Engineering Works vs Superintendent of Central Taxes (WP No. 30528 of 2025)
Facts of the Case
The petitioner, M/s JMA Engineering Works, represented by its proprietor, challenged the cancellation of its GST registration vide order dated 22.10.2024 on the ground of non-filing of returns and non-...
Karnataka High Court Sets Aside Ex-Parte Section 73 Order Over ITC/GSTR-2A Mismatch, Directs Reconsideration in Light of Circular No. 183/15/2022-GST — Sree Veerabhadreshwara Granites vs Commercial Tax Officer (WP No. 35845 of 2025)
Facts of the Case
The petitioner, M/s Sree Veerabhadreshwara Granites, challenged a chain of proceedings arising from a Form ASMT-10 notice dated 12.11.2024 issued by the Commercial Tax Officer, Hassan, seeking an expla...
Allahabad High Court Quashes Section 73 Order Passed Against a Deceased Proprietor, Holds Legal Representative Must Be Issued Notice Under Section 93 — Vidya Gupta vs State of U.P. (Writ Tax No. 5067 of 2025)
Facts of the Case
The petitioner, Vidya Gupta, wife of the deceased Jagdish Prasad — proprietor of M/s Avon Steel — challenged an order dated 07.08.2024 passed under Section 73 of the GST Act, 2017, raising a demand...
Allahabad High Court Quashes Section 129(3) E-Way Bill Penalty Where Expired E-Way Bill Was a Mere Technical Lapse With No Intent to Evade Tax — Sachin Jain vs State of U.P. (Writ Tax No. 229 of 2024)
Facts of the Case
The petitioner, Sachin Jain, generated an e-invoice and e-way bill on 01.08.2024 for supply of Mentha Oil worth Rs. 1,16,12,160/- to a registered dealer in Badaun. The truck was dispatched from Baraban...
Karnataka High Court Division Bench Upholds Liberty to Seek Conversion of Section 74 Secondment-ITC Proceedings to Section 73 for Amnesty Benefit, in Light of Northern Operating Systems and CBIC Circular — Revenue vs Toyotetsu India and Group Companies (WA No. 1655 of 2025 and connected matters)
Facts of the Case
Central GST authorities filed a batch of six writ appeals against similar Single Judge orders that had interfered with Show Cause Notices, Orders-in-Original, or Orders-in-Appeal issued under Section 7...
Madras High Court Sets Aside GSTR-2A vs GSTR-3B Mismatch Order Where Tax Already Paid and Only Interest/Penalty Confirmed Ex-Parte via Portal Upload — Snekha Agency vs Appellate Deputy Commissioner (GST) (W.P.(MD) No. 6060 of 2026)
Facts of the Case
The petitioner, Snekha Agency, challenged an order dated 14.10.2024 (GSTN 33AWHPM7660HIZC) passed by the State Tax Officer-II (Inspection), for the tax period July 2017 to March 2018, arising out of a ...
Delhi High Court Sets Aside GST Registration Cancellation and Revocation-Rejection Orders, Reverts Matter to Show Cause Notice Stage — Cosmo Beauty World vs Superintendent, Range 81 CGST (W.P.(C) 12905/2025)
Facts of the Case
The petitioner, Cosmo Beauty World, challenged an order dated 04.02.2025 cancelling its GST registration with effect from 31.05.2023, on the ground that returns had not been furnished properly under Se...
Karnataka High Court Holds Section 50 Interest Cannot Be Levied on Input Tax Credit Available in Electronic Credit Ledger, Only on Delayed Cash Payment — Bangalore International Airport Limited vs Union of India (WP No. 6502 of 2020)
Facts of the Case
The petitioner, Bangalore International Airport Limited, challenged a notice dated 17.03.2020 (bearing DIN 20200357YW00005N4070) demanding interest of Rs. 1,33,21,214/- for delayed payment of tax for t...
Gauhati High Court Reaffirms That a Summary of Show Cause Notice in DRC-01 Cannot Substitute the Statutory Notice Under Section 73(1), Sets Aside Section 73 Order — Bitupon Doley vs State of Assam (WP(C)/1565/2025)
Facts of the Case
The petitioner, Bitupon Doley, challenged proceedings of the Assistant Commissioner of State Tax, Jorhat-6, alleging that a summary of show cause notice dated 12.12.2023 was issued without any show cau...