Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Madras High Court (Madurai Bench) Permits Statutory Appeal Beyond Limitation in GSTR-3B/2A ITC Mismatch Case Where Entire Demand Already Recovered — Tvl. Velmurugan Plastics vs Assistant Commissioner (ST) (W.P.(MD)No.23339 of 2025)
Facts of the Case
The petitioner, Tvl. Velmurugan Plastics, challenged an assessment order dated 13.08.2024 for tax period 2019-20, passed following a show cause notice in Form GST DRC-01 dated 28.05.2024 to which the p...
Allahabad High Court (Lucknow Bench) Quashes Section 74 Order Where Notice Fixed the Same Date for Reply and Hearing, Following Mahaveer Trading Company — M/S Ajai Iron Store Thru. Prop. Ajay Kumar Gupta (Writ Tax No. 633 of 2025)
Facts of the Case
M/S Ajai Iron Store, through its proprietor Ajay Kumar Gupta, challenged an order dated 25.06.2022 passed under Section 74 of the GST Act and an appellate order dated 09.01.2024 dismissing its appeal a...
Allahabad High Court Quashes Section 73 GST Demand for FY 2017-18 Where Notice Was Uploaded Only on 'Additional Notices' Tab, Follows Ola Fleet Technologies — M/S Swaraj Gas Sewa vs State of U.P. (Writ Tax No. 4760 of 2025)
Facts of the Case
The petitioner, M/S Swaraj Gas Sewa, challenged orders dated 19.09.2023 and 12.12.2023 passed by the Deputy Commissioner, State Tax, Prayagraj, under Section 73 of the UPGST Act, 2017, creating a deman...
Madras High Court (Madurai Bench) Quashes GST Demand Contrary to Composition Scheme Entitlement Under Section 10, Remits for Fresh Order — Tvl. Ramya Sewings vs Assistant Commissioner (ST) (W.P(MD)No.22962 of 2025)
Facts of the Case
The petitioner, proprietor of Tvl. Ramya Sewings, had opted to pay tax under the Composition Scheme provided under Section 10 of the CGST/TNGST Act, 2017. Despite this, the respondent raised a demand c...
Allahabad High Court (Lucknow Bench) Quashes Section 74 Demand Exceeding the Amount Specified in the Show Cause Notice, Applying Section 75(7) CGST Act — M/S Kisan Brick Field vs State Of U.P. Thru. Prin. Secy. Tax And Registration (Writ Tax No. 1310 of 2025)
Facts of the Case
M/S Kisan Brick Field challenged an order dated 16.02.2025 raising a demand of Rs.3,47,37,094/- for financial year 2022-23, and the subsequent appellate order dated 08.10.2025 rejecting its appeal on g...
Madras High Court (Madurai Bench) Sets Aside Ex-Parte GST Order on 25% Pre-Deposit, Directs Release of ITC Ledger Attachment — C. Balasubramanian, Contractor vs State Tax Officer (W.P(MD)No.32576 of 2025)
Facts of the Case
The petitioner, C. Balasubramanian, a contractor registered under GST in Tirunelveli, suffered an ex-parte assessment order dated 10.02.2025 for tax period 2020-21, along with a consequential summary o...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation, Directs Consideration Subject to Payment of All Dues, Following Mohanty Enterprises — Asutosh Patra (W.P.(C) No. 33845 of 2025)
Facts of the Case
Asutosh Patra challenged a show cause notice dated 12.08.2024 and the consequent order dated 13.09.2024 cancelling his GST registration under the Central Goods and Services Tax Act, 2017. He submitted ...
Karnataka High Court Holds Revenue Cannot Debit Electronic Credit Ledger During NCLT Moratorium, Directs Refund and Remits Appeals for Fresh Consideration — Avasarala Technologies Ltd. vs Deputy Commissioner of Commercial Taxes (WP No. 21926 of 2025)
Facts of the Case
The petitioner, M/s Avasarala Technologies Ltd., a GST-registered company, was subjected to a moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016 declared by the NCLT on 04.07.2023....
Karnataka High Court Sets Aside Appellate Order Rejecting GST Registration Cancellation Appeal on Limitation, Directs Consideration on Merits Following String of Coordinate Bench Rulings — M/S B. B. Hosagoudar (WP No. 109283 of 2025)
Facts of the Case
M/S B. B. Hosagoudar, a works contractor, challenged an order (Appeal No. GST-362/2025-26, ARN No. AD290725017031C, dated 03.11.2025) by which the Appellate Authority had rejected his appeal against ca...
Allahabad High Court (Lucknow Bench) Holds Section 169(1)(f) CGST Act's Alternative Service Modes Apply Only When Department Finds Portal Service Impracticable, Not When Assessee Cannot Access Portal — M/S Radha Industries vs The Deputy Commissioner, Sector-22 State GST (Writ Tax No. 602 of 2025)
Facts of the Case
M/S Radha Industries, through its partner Shri Atul Agarwal, challenged the final order passed under Section 74(9) of the U.P. GST Act, 2017, on the sole ground that service of the show-cause notice wa...