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Karnataka High Court Quashes IGST Refund Demand Against EFD Induction Pvt. Ltd., Following Hikal Limited on Rule 96(10) CGST Rules (WP No. 10540 of 2023)
Facts of the CaseEFD Induction Pvt. Ltd. had exported goods and paid IGST which it later sought to reconcile against Rule 96(10) of the CGST Rules, 2017. The Department issued a statement of demand No.10 dated 15.02.2023...
Allahabad High Court Quashes Section 73 GST Order Against M/S Sunil Kumar Singh, Following Ola Fleet on Defective Portal Notice Upload (Writ Tax No. 3687 of 2025)
Facts of the CaseM/S Sunil Kumar Singh challenged an order dated 23.06.2023 passed by the Assistant Commissioner, State Tax, Sector-1, Ballia, under Section 73 of the GST Act, 2017, creating a demand against the petition...
Orissa High Court Condones Delay and Directs Consideration of Revocation of Binamra Choudhury's Cancelled GST Registration on Deposit of Dues (WP(C) No.36528 of 2025)
Facts of the CaseBinamra Choudhury's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 18th December, 2024, pursuant to a show cause notice dated 4th December, 2024. The p...
Karnataka High Court Sets Aside GST Order-in-Original Against Muniraja V.L. for Bona Fide Non-Appearance, Remits for Fresh Hearing Without Opinion on Merits (WP No. 12905 of 2025)
Facts of the CaseMuniraja V.L., an individual carrying on business, challenged an Order-in-Original bearing No.127/2024-25 GST (DIN 20250157YU0000020920) dated 23.01.2025, passed by the Assistant Commissioner of Central ...
Allahabad High Court Quashes Rs.50,000 Penalty on M/S Raj And Company for Exceeding the Section 125 GST Cap and Denying Hearing, Remands for Fresh Order (Writ Tax No. 653 of 2025)
Facts of the CaseM/S Raj And Company, a proprietorship represented by Mahesh Chandra Dubey, challenged an order dated 08.07.2024 imposing a penalty of Rs.50,000 under Section 125 of the GST Act, 2017 (the general/residua...
Allahabad High Court Quashes Section 73 GST Demand Against M/S Shri Hari Constructions for Notices Uploaded Only Under 'Additional Notices' Tab, Remands for Fresh Hearing (Writ Tax No. 724 of 2025)
Facts of the CaseM/S Shri Hari Constructions, a proprietorship firm, challenged an order dated 16.02.2025 passed under Section 73 of the GST Act, 2017 creating a tax demand, along with the appellate order dated 16.07.202...
Karnataka High Court Holds Two-Year Limitation Under Section 54/Rule 89(1A) for Cross-Head IGST Refund Is Directory, Not Mandatory, Orders Fresh Consideration of Refund Claims – Merck Life Science Private Limited vs Union of India (WP No. 27259 of 2024 & connected matters)
Facts of the Case
M/S Merck Life Science Private Limited had, by oversight, paid Integrated Tax (IGST) on transactions later found to be intra-State supplies, and subsequently discharged the correct CGST/SGST liability ...
Delhi High Court Upholds Consolidated Multi-Year Show Cause Notice in Fraudulent ITC Case, Holds E-Mail to GST-Registered Address Is Sufficient Service of Hearing Notice – M/S Mathur Polymers vs Union of India (W.P.(C) 2394/2025)
Facts of the Case
M/S Mathur Polymers, a proprietary concern, challenged an Order-in-Original dated 2 February 2025 confirming a demand of Rs.81,54,990/- towards fraudulently availed Input Tax Credit, on the ground that...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation on Condition of Payment of Dues, Follows Mohanty Enterprises – M/s Tulasi Sahoo vs Superintendent, CGST and Central Excise, Keonjhar-II (WP(C) No. 26736 of 2025)
Facts of the Case
M/s Tulasi Sahoo's GST registration was cancelled by an order dated 15 April 2025, following a show cause notice dated 12 February 2025 issued under the CGST Act, 2017. The petitioner expressed readine...
Andhra Pradesh High Court Sets Aside GST Assessment Order in Form ASMT-13 for Want of Document Identification Number, Follows Pradeep Goyal – M/s BSK Engineering and Infrastructure vs Assistant Commissioner (ST) (W.P. No. 17823 of 2025)
Facts of the Case
M/s BSK Engineering and Infrastructure challenged an assessment order dated 2 January 2025 passed under the Goods and Services Tax Act, 2017 in Form GST ASMT-13 for the tax period October 2024, on the ...