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Madras High Court (Madurai Bench) Quashes Section 74 Assessment of Arulmigu Ramanathaswamy Temple Despite Rejecting Its Non-Appearance Explanation, Citing Public Interest in the Temple Administration — Joint Commissioner/Executive Officer, Arulmigu Ramanathaswamy Temple vs State Tax Officer (Intelligence Wing) (W.P.(MD) No. 34560 of 2025)
Facts of the Case
The Joint Commissioner/Executive Officer of Arulmigu Ramanathaswamy Temple, Rameswaram, challenged an assessment order dated 10.07.2025 (GSTIN 332400002493TMP/2019-20) passed under Section 74 of the TN...
Jharkhand High Court Disposes of Challenge to Section 74 Show Cause Notice Issued After Section 61 Scrutiny, Grants Liberty to Explain Reasons Within Two Weeks, Following Coordinate Bench Precedent — BPL-KPL (JV) vs State of Jharkhand (W.P. (S) No. 3369 of 2025)
Facts of the Case
BPL-KPL (JV), a joint venture entity, challenged a scrutiny notice in Form GST ASMT-10 dated 23.09.2024 issued under Section 61 of the CGST/JGST Act, 2017, and the consequent show-cause notice along wi...
Madras High Court (Madurai Bench) Directs Revocation of Cancelled GST Registration Subject to Suguna Cutpiece Centre Conditions — Public Works Department, Madurai vs The Assistant Commissioner, K K Nagar Assessment Circle (W.P(MD) No. 19982 of 2025)
Facts of the Case
The Public Works Department (Madurai), through its Assistant Executive Engineer, Buildings Maintenance, Tallakulam, Madurai, challenged an order dated 23.01.2025 (Reference No. ZA330125137877F) cancell...
Allahabad High Court (Lucknow Bench) Quashes Section 75 Order for Absence of Personal Hearing Date, Applies Mahaveer Trading Company — M/S Jagjit Enterprises Private Limited vs State of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. (Writ Tax No. 1497 of 2025)
Facts of the Case
M/S Jagjit Enterprises Private Limited, through its authorised signatory Harmeet Mann, challenged the order dated 21.05.2022 passed under Section 75 of the U.P. GST Act, 2017 and the appellate order da...
Orissa High Court Condones Delay in Revocation of Cancelled GST Registration Subject to Payment of Dues, Applying Mohanty Enterprises — Prashanta Sethy vs The Principal Commissioner of Central Goods and Service Tax, Bhubaneswar (W.P.(C) No. 22270 of 2025)
Facts of the Case
Prashanta Sethy's GST registration was cancelled under the Central Goods and Services Tax Act, 2017 by an order dated 18th August, 2023, pursuant to a show cause notice dated 9th November, 2022. The pe...
Madras High Court (Madurai Bench) Permits Time-Barred Appeal Against Ex-Parte GST Order Without Reference to Limitation, Subject to 10% Predeposit — Tvl. 0.996 Sankarankoil Weavers Co-operative Society vs Superintendent of CGST and C.Ex., Sankarankoil Range (W.P.(MD) No. 33469 of 2025)
Facts of the Case
Tvl. 0.996 Sankarankoil Weavers Co-operative Society challenged an ex-parte order dated 24.01.2025 (Ref.No.ZD3301252037120, Form GST DRC-07) passed for the assessment year 2020-21 by the Superintendent...
Karnataka High Court Sets Aside Section 73(9) GST Demand on Cost, Grants Fresh Opportunity to Reply Where Non-Response Was Attributed to Bona Fide Reasons — Superseva Global Services Pvt. Ltd. vs Commercial Tax Officer (WP No.36714 of 2025)
Facts of the Case
The petitioner, Superseva Global Services Private Limited, was issued a show cause notice dated 12.10.2023 under Section 73(1) of the CGST/KGST Act. Having failed to submit a reply, the respondent conf...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order for Denial of Personal Hearing, Applies Mahaveer Trading Company Precedent — M/S Shri Balaji Provision Store vs State of U.P. Thru. Prin. Secy. Tax And Registration (Writ Tax No. 1272 of 2025)
Facts of the Case
M/S Shri Balaji Provision Store, through its proprietor Rakesh Kumar, challenged an order dated 08.12.2023 passed under Section 73 of the U.P. GST Act, 2017, as well as the appellate order dated 08.10....
Madras High Court (Madurai Bench) Treats Quashed GST Assessment as Fresh Show Cause Notice for a Taxpayer with Cancelled Registration, Applying Katyal Industries, Subject to 10% Predeposit — V.Nandakumar vs The State Tax Officer (FAC), Kovilpatti-2 (W.P.(MD) No. 30982 of 2025)
Facts of the Case
V.Nandakumar challenged an assessment order dated 19.05.2025 (GSTIN 33ALLPN9047N1ZF, Tax Period 2023-2024) calling upon him to pay tax of Rs.6,89,554/- along with interest and penalty. The order had be...
Uttarakhand High Court Permits GST Registration Revocation Application on Filing Returns and Payment of Dues, Following Coordinate Bench Order — Ankit Jain vs State Tax Officer (WP(M/B) No. 911 of 2025)
Facts of the Case
The petitioner, Ankit Jain, a taxable person registered under the GST Act, had his registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, on the ground of failure to furnish GST retur...