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Allahabad High Court Holds Service of GST Assessment Notice on Registered E-Mail Address Valid Under Section 169, Dismisses Writ and Relegates Hotel to Statutory Appeal — D.R. Hotels vs Deputy Commissioner, State GST (Writ Tax No. 575 of 2025)
Facts of the Case
The petitioner, M/S D.R. Hotels Pvt. Ltd., a five-star hotel at Lucknow registered under GST, challenged an ex-parte assessment order dated 19.02.2025 passed under Section 73 of the GST Act for the per...
Madras High Court Permits Belated Appeal Against Ex-Parte GST Order Subject to 10% Pre-Deposit, Waiving Limitation — Om Agencies (W.P(MD)No.31374 of 2025)
Facts of the Case
M/s. Om Agencies challenged an order dated 25.02.2025 passed in Form GST DRC-07 (Ref. No. ZD3302252536788) by the Deputy Commercial Tax Officer, Lalgudi Assessment Circle, on the ground that it was wit...
Karnataka High Court Quashes GST Registration Cancellation and Appellate Rejection on Parity With Coordinate Bench, Directs Restoration Subject to Filing of Returns — Sudarshan B Badiger vs Superintendent of Central Tax (Writ Petition No. 203013 of 2025)
Facts of the Case
The petitioner, Sri Sudarshan B Badiger, proprietor of M/s Yuvaraj Builders, Kalaburagi, was aggrieved by an order of cancellation of GST registration in Form GST REG-19 dated 18.09.2024, passed by the...
Allahabad High Court Quashes Section 73 UPGST Order for Notice Uploaded Under Wrong GST Portal Tab, Grants Benefit of Doubt Following Ola Fleet Technologies — M/S Sadbhavana vs State Of U.P. (WRIT TAX No. - 4665 of 2025)
Facts of the Case
The petitioner challenged an order dated 08.04.2024 passed by the Deputy Commissioner, State Tax, Varanasi, under Section 73 of the UPGST Act, 2017, creating a demand for the financial year 2018-19. It...
Allahabad High Court Quashes GST Order for Notice Uploaded Only Under 'Additional Notices' Tab on Portal, Follows Ola Fleet Technologies — A Construction (Writ Tax No. 761 of 2025)
Facts of the Case
M/S A Construction, through its proprietor Ram Krishna Tripathi, challenged an order dated 19.02.2025 passed under Section 74 of the GST Act, along with the appellate order dated 19.07.2025 dismissing ...
Andhra Pradesh High Court Holds Section 62 Assessment Deemed Withdrawn on Filing of GSTR-3B With Late Fee, Sets Aside Bank Attachment — M/s. Gouri Shankar Electricals vs Assistant Commissioner State Tax (W.P No.17700 of 2026)
Facts of the Case
The petitioner, a proprietary concern, was served with an assessment order for the month of March 2023, passed under Section 62 of the GST Act on the ground that returns had not been filed. The petitio...
Madras High Court Sets Aside Ex-Parte GST Assessment Order for Denial of Personal Hearing, Remands Subject to 25% Pre-Deposit — Aruna Maligai vs Deputy State Tax Officer (W.P.(MD) No. 35226 of 2025)
Facts of the Case
The petitioner, Tvl. Aruna Maligai, proprietor S. Saravanan (GSTIN 33ABDPS3446E1ZV), challenged an order dated 22.04.2024 in FORM GST DRC-07, bearing Ref No. ZD330424159178B, for the financial year 201...
Allahabad High Court Quashes Mechanical Rs.50,000 Penalty Under Section 125 GST Act as Exceeding Statutory Maximum and Passed Without Hearing — Goyal Steel Furniture (Writ Tax No. 816 of 2025)
Facts of the Case
M/S Goyal Steel Furniture, through its proprietor, challenged an order dated 18.12.2024 imposing a penalty of Rs.50,000/- under Section 125 of the GST Act, along with the appellate order dated 28.07.20...
Karnataka High Court Extends Beneficial 120-Day Window Under Amended Section 62(2) KGST Act to Belatedly Filed GSTR-3B Returns, Sets Aside Best-Judgment Assessment — M/s Yieldasset Real Tech Pvt. Ltd. vs State of Karnataka (WP No. 34974 of 2025)
Facts of the Case
The petitioner company failed to file its GSTR-3B return by the due date of 24.09.2024. The Commercial Tax Officer issued a notice under Section 46 of the KGST Act calling for the return within 15 days...
Andhra Pradesh High Court Sets Aside Unsigned GST Assessment Order in FORM DRC-07, Holds Absence of Signature Renders Order Invalid and Delay Immaterial — Sree Varalakshmi Transports vs Assistant Commissioner (ST) (Writ Petition No. 35568 of 2025)
Facts of the Case
The petitioner, Sree Varalakshmi Transports, was served with an assessment order dated 20.08.2024 in FORM GST DRC-07, bearing Ref No. ZD370824015080P, passed by the Assistant Commissioner (ST), Kadapa-...