Facts of the Case
L S Mills Limited, represented by its Chief Financial Officer, challenged the validity of Sl. No. 10 of Notification No. 10/2017-Integrated Tax (Rate) and Sl. No. 9(ii) of Notification No. 8/2017-Integ...
Facts of the Case
Rajeev Agarwal's appeal against an order dated 07.03.2024 passed under Section 73 of the WBGST/CGST Act, 2017 was dismissed by the appellate authority on 05.08.2025 on the ground of delay. The petition...
Facts of the Case
M/s. Magnum Estates Private Limited challenged an order dated 22.08.2024 passed by the Superintendent, CGST & Central Excise, Balasore-I Range, under Section 74 of the CGST/OGST Act, 2017 for the t...
Facts of the Case
Tvl. Well Kamraj Pick and Pay, represented by its Managing Partner Moses J. Nadar, was subjected to proceedings by the Commercial Tax Officer, Tenkasi, for the tax period 2017-18. The demand was preced...
Facts of the Case
Tvl. AJ Flour Mill, represented by its proprietor S. Subbiah Arun Pandian and registered under GSTIN 33DJTPA2451N1ZZ, was assessed for the tax period 2021-22 by the State Tax Officer/Commercial Tax Off...
Facts of the Case
The petitioner challenged an ex parte order dated 17.02.2025 in Form GST DRC-07, contending that since the notice was served only through the online portal, it remained unaware of the proceedings. A ...
Facts of the Case
The petitioner challenged an order dated 06.08.2024 confirming a GST demand for FY 2019-20, along with the consequential summary in Form GST DRC-07, seeking a direction to give one more opportunity o...
Facts of the Case
The petitioners, a proprietorship firm and its sole proprietor, registered under the CGST/AGST Act, 2017, were served a show-cause notice dated 22.01.2020 for non-filing of GST returns for a continuo...
Facts of the Case
The petitioner challenged orders dated 20th December 2023 and 23rd April 2024 passed under Section 73 of the GST Act, 2017 creating a demand for FY 2018-19. Its case was that the notices under Sectio...
Facts of the Case
The petitioner challenged an order dated 16th December 2023 passed by the Assistant Commissioner of State Tax under Section 73 of the CGST/OGST Act, 2017 for tax periods April 2019 to March 2020, whi...