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Delhi High Court Sets Aside Rejection of GST Appeal for Non-Payment of Pre-Deposit Without Giving Opportunity to Cure, VSM Impex Directed to Deposit and Be Reheard on Merits (W.P.(C) 18533/2025)
Facts of the Case
VSM Impex Private Limited's appeal against a demand order was rejected by the Office of the Commissioner of Central Appeals-I, Delhi, vide Order-in-Appeal dated 23rd October 2025, solely on the ground ...
Allahabad High Court Quashes Section 74 GST Order for Denial of Personal Hearing Despite Common Date for Reply and Hearing in Show Cause Notice — Hoin Mal Sons Enterprises vs State of U.P. (Writ Tax No. 835 of 2025)
Facts of the Case
The petitioner, M/S Hoin Mal Sons Enterprises Pvt. Limited, through its Director, Mr. Chandan Chandwani, challenged an order dated 18.05.2023 passed under Section 74 of the GST Act, along with an order...
Allahabad High Court Holds Section 169(1)(f) Residual Service Clause Inapplicable Where Assessee's Own Employee Failed to Access Portal Notice — M/S Radha Industries vs Deputy Commissioner (WRIT TAX No. - 623 of 2025)
Facts of the Case
The petitioner challenged a final order passed under Section 74(9) of the UPGST Act, 2017, on the sole ground that service of the underlying notice was not in terms of Section 169 of the Act. It was co...
Karnataka High Court Sets Aside Ex-Parte Section 74 GST Order, Grants One More Opportunity on 'Justice-Oriented' Approach — CMN Metal Mart (WP No. 36321 of 2025)
Facts of the Case
M/s. CMN Metal Mart was issued a pre-intimation in Form DRC-01A dated 13.12.2024, to which it submitted a partial reply on 20.12.2024. The respondent thereafter issued a show cause notice dated 07.01.2...
Orissa High Court Disposes of GST Writ Petition With Directions to Comply With Section 112(8) Pre-Deposit and File Second Appeal Before Newly Functional GSTAT — Chita Ranjan Lenka vs Chief Commissioner of CT & GST (W.P.(C) No. 31131 of 2025)
Facts of the Case
The petitioner, M/s. Chita Ranjan Lenka, challenged an order dated 30th July 2024 passed by the State Tax Officer, Cuttack-I City Circle, under Section 73 of the CGST/OGST Act, 2017 for the tax periods...
Madras High Court Revokes GST Registration Cancellation for Genuine Financial Hardship, Bars Payment of Dues From Unscrutinised ITC — BY4PETS (W.P.(MD)No.36264 of 2025)
Facts of the Case
Tvl.BY4PETS had its GST registration (GSTIN 33AAXFB1407B1ZW) cancelled by the Superintendent, Madurai Rural (South), vide order dated 24.04.2024, for failure to file GST returns for a continuous period...
Andhra Pradesh High Court Closes Batch of GST Appellate Writ Petitions Following Constitution of State Tribunal, Grants Eight Weeks to File Second Appeals Under Section 112 — Anjaneya Sea Foods vs State of Andhra Pradesh (W.P. No. 28062 of 2021 and Batch)
Facts of the Case
The lead petitioner, M/s. Anjaneya Sea Foods, along with well over a hundred connected petitioners spanning Writ Petitions filed between 2021 and 2026, had challenged First Appellate Orders passed unde...
Calcutta High Court Allows ITC Refund on 'Stereo System' Used in E-Rickshaw Manufacture as an 'Input' Under Inverted Duty Structure — Hooghly Motors Pvt. Ltd. vs The State of West Bengal (WPA no 1808 of 2025)
Facts of the Case
The petitioner, a manufacturer of e-rickshaws (commonly known as TOTO), sought a refund of Rs.8,94,583/- of unutilised input tax credit accumulated on account of an inverted duty structure, which was r...
Allahabad High Court Again Quashes Section 73 GST Order Where Personal Hearing Date Was Marked 'NA' in Show Cause Notice — Jagdish Enterprises (Writ Tax No. 880 of 2025)
Facts of the Case
M/S Jagdish Enterprises challenged an order dated 24.08.2024 passed under Section 73 of the GST Act, along with the appellate order dated 18.08.2025 dismissing its appeal as beyond limitation. The peti...
Punjab and Haryana High Court Holds Uploading GST Notice Only Under 'View Additional Notices and Orders' Tab Is Not Valid Service Under Section 169, Restores Proceedings to Show Cause Stage — GRB Engg. Works vs State of Punjab (CWP-24736-2025)
Facts of the Case
The petitioner, GRB Engg. Works, challenged an assessment order-in-original and the underlying show cause notice on the ground that both had been uploaded only under the 'View Additional Notices and Or...