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
Telangana High Court Directs Rectification Under Section 161 TGST Act for Multiple Show Cause Notices/Orders Issued for Same Tax Period in M/s. Karthikeya Exhibitors vs. Deputy Commissioner (W.P.Nos.39246 & 39247 of 2025)
Facts of the Case
M/s. Karthikeya Exhibitors filed two connected writ petitions before the Telangana High Court, challenging multiple show cause notices and multiple orders passed for the same tax periods — April 2020...
Gauhati High Court Holds Summary of Show Cause Notice in Form GST DRC-01 Cannot Substitute a Proper Section 73 Notice, Quashes Order Against Arnab Kumar (WP(C)/6904/2025)
Facts of the CaseArnab Kumar was issued a Summary of Show Cause Notice dated 28.09.2023 in Form GST DRC-01, which stated that a show cause notice was attached, the attachment in fact being a determination of tax for Fina...
Madras High Court (Madurai Bench) Quashes Ex-Parte GST Assessment on M/s.T.V.L.Lifna Exporters LLP Subject to 25% Pre-Deposit of Disputed Tax (W.P(MD)No.22240 of 2025)
Facts of the Case
M/s.T.V.L.Lifna Exporters LLP challenged an assessment order dated 30.01.2025 passed by the Deputy State Tax Officer (ST)-2, Tuticorin, for the tax period 2020-21 (GSTIN 33AAHFL2174P1ZZ). The impugned ...
Karnataka High Court Remands Section 73 Demand Against Urban Gear Gifts LLP to Consider Supplier's GSTR-3B Disclosure Despite GSTR-1 Non-Disclosure, Extending Circular No. 183/15/2022 Benefit (WP No. 17685 of 2025)
Facts of the Case
M/s Urban Gear Gifts LLP, engaged in trading corporate gifts, received supplies from M/s Scope Amra Enterprises LLP during FY 2019-20. Although Scope Amra had disclosed the transaction and discharged i...
Madras High Court (Madurai Bench) Sets Aside GST Assessment for Non-Service of Notice on Cancelled-Registration Taxpayer, Reiterates Section 169 Safeguards in Raja Muthukumar vs. Commercial Tax Officer (W.P.(MD) No. 22304 of 2025)
Facts of the Case
The petitioner, Raja Muthukumar, challenged an assessment order dated 18.02.2025 passed for the tax period April 2020 to March 2021 by the Commercial Tax Officer, Kovilpatti Assessment Circle-I. The pe...
Uttarakhand High Court Permits Manoj Singh to Seek Revocation of Cancelled GST Registration Despite Procedural Lapses, Applying Anshul Enterprises Precedent (WP(M/B) No. 951 of 2025)
Facts of the CaseManoj Singh's GST registration was cancelled by an order dated 04.12.2023 pursuant to a show cause notice dated 21.09.2023 issued by the State Tax Officer, State Goods & Services Tax, Sector-1, Pitho...
Andhra Pradesh High Court Sets Aside GST Registration Cancellation of Sai Ram Enterprises for Want of DIN, Applying Pradeep Goyal (Writ Petition No. 27176 of 2025)
Facts of the Case
M/s Sai Ram Enterprises' GST registration was cancelled by order dated 22.08.2025 passed by the Assistant Commissioner (ST), Chittoor-1 Circle, under Section 29(2) of the Andhra Pradesh GST Act, 2017. ...
Andhra Pradesh High Court Declines to Entertain Writ Against Rejection of Cross-Head ITC Adjustment Under Section 49 CGST Act, Relegates M/s. Venkateswara Traders to Statutory Appeal (W.P.No. 10494 of 2025)
Facts of the Case
M/s. Venkateswara Traders, a dealer registered under the CGST Act, 2017 and the SGST Act, 2017, had not availed input tax credit available to it under the IGST Act, 2017. To set right its position, the...
Orissa High Court Condones Delay and Directs Consideration of Revocation of Utkal Taxtiles' Cancelled GST Registration on Deposit of Dues (W.P.(C) No.12064 of 2025)
Facts of the CaseM/s.Utkal Taxtiles, Balangir, had its GST registration under the Odisha Goods and Services Tax Act, 2017 cancelled by an order dated 6th December, 2024, pursuant to a show cause notice dated 13th August,...
Punjab and Haryana High Court Applies Luxmi Traders Ratio to Narayana Hrudayalaya's Challenge to GST Notice Served Only via Portal's 'Additional Notices' Tab (CWP-16177-2025)
Facts of the Case
M/s Narayana Hrudayalaya Limited filed this writ petition against the Excise and Taxation Officer and another, challenging proceedings arising from a notice and order-in-original that had been uploaded...