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Uttarakhand High Court Condones Delay in Seeking Revocation of Cancelled GST Registration Under Section 30, Sets Aside Appellate Rejection on Limitation -- M/s Evolve Promoters Private Limited vs Joint Commissioner (Appeal), Dehradun (Writ Petition (M/S) No. 264 of 2025)
Facts of the Case
The petitioner, a structural contracting company registered under the GST Act, 2017, had its GST registration cancelled by order dated 29.04.2023 for non-filing of periodical returns, following a sho...
Orissa High Court Again Condones Delay in Seeking Revocation of Cancelled GST Registration on Payment of Dues, Following Mohanty Enterprises -- M/s. Soudamini Sahoo vs The Chief Commissioner, CT & GST, Odisha (W.P.(C) No. 16858 of 2025)
Facts of the Case
The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 1st August 2024. The petitioner sought condonation of delay in invoking revocation und...
Punjab and Haryana High Court Holds Uploading Notice Only Under 'Additional Notices and Orders' Tab on GST Common Portal Is Not Valid Service Under Section 169, Restores Proceedings to Show-Cause Stage -- M/S Rana Construction and Builders vs State of Haryana (CWP-15866-2026)
Facts of the Case
The petitioner challenged the manner of service of a show-cause notice and consequent Order-in-Original, both of which had been uploaded only under the 'View Additional Notices and Orders' tab on the...
Karnataka High Court Sets Aside GST Demand Confirmed by Same Officer Who Issued Prior Audit Observation, Directs Reassignment to a Different Officer -- M/S Presidency Builders and Developers vs Deputy Commissioner of Commercial Taxes (Audit)-3 (WP No. 28539 of 2025)
Facts of the Case
The petitioner, a builder and developer, was issued an audit observation dated 20.03.2023 by the Deputy Commissioner of Commercial Taxes (Audit)-3, to which it replied on 28.03.2023. The very same of...
Orissa High Court Condones Delay in Revocation Application for Cancelled GST Registration on Undertaking to Clear Dues, Following Mohanty Enterprises -- Harekrishna Travels, Dhenkanal vs The Commissioner, CT & GST (W.P.(C) No. 29296 of 2025)
Facts of the Case
The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 1st February 2025 pursuant to a show-cause notice dated 17th December 2024. The petiti...
Delhi High Court Directs Defreezing of Bank Account After One-Year Statutory Period of Provisional Attachment Under Section 83 CGST Act Expires -- GMG Tradelink Pvt Ltd vs Directorate General of GST Intelligence HQ & Anr (W.P.(C) 3702/2026)
Facts of the Case
The petitioner's bank account was frozen on 7th March 2025 pursuant to a provisional attachment under Section 83 of the CGST Act, 2017. By the time the petition came up for hearing, the statutory one...
Madras High Court Quashes Ex Parte GST Demand on Terms of 25% Cash Deposit After Petitioner Ignored DRC-01 and Three Hearing Notices -- Tvl. Annamalaiar Mills Private Limited vs The State Tax Officer (W.P.(MD) No. 19231 of 2025)
Facts of the Case
The petitioner challenged an order dated 22.08.2024 confirming a GST demand for the tax period 2019-20, preceded by a show-cause notice in DRC-01 dated 25.05.2024 and three personal hearing notices (...
Patna High Court Holds Uploading Notice Only on GST Portal Does Not Satisfy Section 169 Service and Quashes Ex Parte Section 73(9) Order for Denial of Personal Hearing -- M/s. Shree Shyam Trading Co vs Union of India (CWJC No. 5661 of 2025)
Facts of the Case
The petitioner, a partnership firm, challenged an ex parte assessment order dated 31.08.2023 passed under Section 73(9) of the BGST Act, 2017 for FY 2017-18, along with the consequential demand in Fo...
Orissa High Court Directs Consideration of GST Registration Revocation on Payment of Dues Within Two Weeks, Applying Mohanty Enterprises -- Biswajit Mohanty vs State Tax Officer, CT & GST, Puri Circle (W.P.(C) No. 22143 of 2026)
Facts of the Case
The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 9th September 2025 pursuant to a show-cause notice dated 25th August 2025. The petitio...
Karnataka High Court Sets Aside Section 74 GST Order for Denying Opportunity to Produce Documents Despite Reply Being on Record, Remits With Directions -- M/S KMC Constructions Ltd vs Union of India (WP No. 31478 of 2025)
Facts of the Case
The department initiated proceedings under Section 74 of the CGST/KGST Act, 2017 and issued a show-cause notice dated 11.11.2022 in Form GST DRC-01 calling for an explanation regarding several discre...