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Allahabad High Court Quashes Section 73 GST Order Against M/S Sri Dayal Loha Bhandar for Identical Reply and Hearing Dates, Applying Mahaveer Trading Company (Writ Tax No. 441 of 2025)
Facts of the CaseM/S Sri Dayal Loha Bhandar, through its proprietor Shri Uma Shanker Gupta, challenged an order dated 07.07.2023 passed under Section 73 of the GST Act, 2017, along with the appellate order dated 28.02.20...
Delhi High Court Declines to Interfere With ITC-Fraud Show Cause Notice, Directs Adjudicating Authority to Decide Petitioner's Cross-Examination Request — Surjeet Kumar vs Union of India (W.P.(C) 18647/2025)
Facts of the Case
The petitioner, Surjeet Kumar, proprietor of M/s Chawla Steels, along with a connected petitioner Gaurav (proprietor of M/s Allied Plus Industries, and Surjeet's son), challenged a DRC-01 and show caus...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Want of Signature and DIN Number, Holds Delay Immaterial as Unsigned Order Is No Service — PSR Infrastructures (W.P.No.21027 of 2025)
Facts of the Case
M/s. PSR Infrastructures, a works contractor, was served with a summary of assessment order in Form GST DRC-07 dated 25.04.2025, passed for the tax period April 2019 to March 2020. The petitioner chall...
Andhra Pradesh High Court Sets Aside Composite GST Show-Cause Notice Spanning Four Years Against Panchmukh Sai Enterprise, Applying Its Section 73/74 Batch Ruling (W.P.No.27935 of 2025)
Facts of the CasePanchmukh Sai Enterprise, a registered partnership firm, was served with a show-cause notice dated 29.05.2024 in Form GST DRC-01, followed by an adjudication order dated 24.08.2024, consolidating multipl...
Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Under Section 75(4), Reaffirms Mahaveer Trading Company — Radhey Narayan Industries vs State of U.P. (Writ Tax No. 1113 of 2025)
Facts of the Case
The petitioner, M/S Radhey Narayan Industries Private Limited, Barabanki, through its Director Shri Udit Singh, challenged an order dated 18.09.2025 passed under Section 73 of the U.P. Goods and Servic...
Karnataka High Court Quashes ITC Demand Against Micro Labs, Holds ISD Mechanism Not Mandatory for Distributing Common RCM Credit — Relies on CBIC Circular No.199/11/2023-GST (WP No. 8409 of 2025)
Facts of the Case
M/s. Micro Labs Limited, a pharmaceutical manufacturer headquartered in Bangalore and registered under the CGST Act in 20 States, was also registered as an Input Service Distributor (ISD) under Section...
Patna High Court Sets Aside Unreasoned Rejection of Fresh GST Registration, Holds CBIC Circular Requires Recorded Findings Under Section 29(2) — Maharaj Ji Enterprises vs Union of India (CWJC No. 15175 of 2024)
Facts of the Case
The petitioner, M/s Maharaj Ji Enterprises, through its proprietor, held a GST registration with the Madhubani Circle which was cancelled on 22.02.2023 for non-filing of returns for a continuous period...
Madras High Court Quashes Summary Rejection of Section 161 Rectification Application Over Retrospective ITC Relief Under Section 16(5) TNGST Act — Sri Balaji Metal Trading (W.P.(MD) Nos.16343 & 16344 of 2025)
Facts of the Case
Tvl. Sri Balaji Metal Trading suffered an assessment order dated 15.08.2024 for GSTIN 33ACGFS1555C1ZH (tax period 2019-20), part of which arose from denial of input tax credit under Section 16(4) of th...
Orissa High Court Condones Delay and Directs Consideration of Revocation of Braja Kishore Badajena's Cancelled GST Registration on Deposit of Dues (W.P.(C) No.26689 of 2025)
Facts of the CaseBraja Kishore Badajena's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 18th December, 2023, pursuant to a show cause notice dated 14th November, 2023,...
Allahabad High Court Quashes Section 73 GST Demand for Notice Uploaded Only Under 'Additional Notices and Orders' Tab, Follows Ola Fleet Technologies — Rishi Raj Construction vs State of U.P. (Writ Tax No. 4902 of 2025)
Facts of the Case
The petitioner, M/S Rishi Raj Construction, challenged an order dated 06.11.2023 passed by the Joint Commissioner (Corporate Circle), Trade Tax, Etawah Zone, Firozabad, under Section 73 of the Uttar Pr...