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Karnataka High Court Sets Aside GST Demand Order Passed Without Considering Assessee's Reply or Granting Personal Hearing — M/S Lalbagh Traders (Lubes) vs Assistant Commissioner of Commercial Taxes (WP No. 372 of 2024)
Facts of the Case
The petitioner, a partnership firm dealing in lubricants, was issued a show cause notice dated 27.09.2023 by the Assistant Commissioner of Commercial Taxes (Audit) under Section 73 of the CGST/KGST Act...
Orissa High Court Condones Delay for Revocation of Cancelled GST Registration, Directs Portal to Be Opened on Compliance — Nirupama Behera vs The Commissioner, CT & GST, Odisha (WP(C) No.19721 of 2025)
Facts of the Case
The petitioner's GST registration was cancelled, leaving her unable to invoke, within the ordinarily prescribed period, the proviso to Rule 23 of the Odisha GST Rules, 2017 to seek revocation. She had ...
Andhra Pradesh High Court Allows Transition of Excise Credit to GST Regime via Belated Tran-3 Form Filed in Filco Trade Centre Window, Holds CBIC Circular 180/12/2022 Inapplicable — Mahavir Auto Diagnostics (WP Nos.14494 & 14496 of 2024)
Facts of the Case
M/s. Mahavir Auto Diagnostics Private Limited, previously registered under the Andhra Pradesh Value Added Tax Act, migrated to the GST regime with effect from 01.07.2017 and sought to transition the ex...
Allahabad High Court Sets Aside Section 73 GST Demand Order Passed With Hearing Date Fixed Before the Reply Date and Barely Three Days' Notice on a Supplementary Demand; Directs Fresh Adjudication on Rs 4 Lakh Deposit — M/S Sarojani Associates vs Union of India (Writ Tax No. 5137 of 2025)
Facts of the Case
M/S Sarojani Associates, the petitioner, challenged an adjudicating order dated 29.04.2024 passed under Section 73 of the GST Act, 2017, raising a tax demand of Rs 39,48,390/-. The petitioner's case wa...
Karnataka High Court Sets Aside Ex-Parte Section 73(9) GST Demand Order Passed on Portal-Only Service, Grants One More Opportunity on 10% Pre-Deposit — M/S. Sri Maruthi Traders vs Commercial Tax Officer (WP No. 30787 of 2025)
Facts of the Case
Pursuant to an intimation in Form GST DRC-01A dated 20.07.2024, to which the petitioner did not respond, the respondent issued a show cause notice dated 28.11.2024 under Section 73(1) of the CGST/KGST ...
Gauhati High Court Holds Summary of Show Cause Notice in Form GST DRC-01 Cannot Substitute a Proper Section 73 Notice, and Unsigned Attachments Violate Rule 26(3); Sets Aside Demand Order — Arnab Kumar vs State of Assam (WP(C) No. 6903 of 2025)
Facts of the Case
The petitioner was issued a Summary of Show Cause Notice dated 21.12.2023 in Form GST DRC-01 for the financial year 2018-19, which stated that a show cause notice was attached; the attachment, however,...
Orissa High Court Again Condones Delay in Seeking Revocation of Cancelled GST Registration Following Mohanty Enterprises — M/s. Shree Shyam Fuels vs The Commissioner, CGST, CX and Customs (W.P.(C) No.24175 of 2025)
Facts of the Case
The petitioner's GST registration under the SGST Act, 2017 was cancelled by order dated 17.08.2023, pursuant to a show cause notice dated 05.07.2023. As a consequence, the petitioner was unable to file...
Madras High Court Permits King Marine Service to File Belated GST Appeal Beyond Limitation Subject to 10% Pre-Deposit (W.P(MD) No. 31979 of 2025)
Facts of the Case
Tvl. King Marine Service challenged an order dated 04.03.2025 passed by the State Tax Officer-1 (Data), Intelligence Wing, Tirunelveli Division, in respect of GSTIN 33AEQPR1572Q1ZP for the tax period A...
Delhi High Court Restores GST Registration Cancelled for Non-Filing of Returns During NCLT Proceedings, Subject to Filing Returns and Paying Dues Within Eight Weeks — Infigon Ventures Private Limited vs Superintendent CGST (W.P.(C) 10454/2025)
Facts of the Case
Infigon Ventures Private Limited's GST registration was cancelled with effect from 01.07.2024 for non-filing of returns, and its application for revocation of the cancellation was rejected by order dat...
Andhra Pradesh High Court Permits Delayed Appeal Against GST Assessment and Penalty Orders Returned Unserved by Registered Post — Mr. Juturi Srinivasa Rao vs State of Andhra Pradesh (WP No. 15275 OF 2025)
Facts of the Case
The petitioner, a Junior Assistant employed with the Roads and Buildings Department, challenged a recovery notice dated 06.05.2025 (Form GST DRC-13) issued to his banker for recovery of amounts due und...