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
Karnataka High Court Allows Inverted-Duty-Structure ITC Refund Under Section 54(3)(ii), Holds Circular 135/2020's Same-Rate Restriction Cannot Override the Statute and Was Retrospectively Deleted by Circular 173/2022 -- South Indian Oil Corporation vs Assistant Commissioner Central Tax (WP No. 22068 of 2024)
Facts of the Case
The petitioner procures various edible oils (sunflower, rice bran, cottonseed, palm, etc.), falling under HSN Code 15, on payment of GST at 5%, and repacks them in bulk tankers into retail containers...
Allahabad High Court Sets Aside Section 73 GST Order and Time-Barred Appeal for Faulty Portal Notice and Denial of Personal Hearing -- M/S Star Traders (Irshad Ali Siddiqui) vs Additional Commissioner Grade II (Appeal) (Writ Tax No. 553 of 2025)
Facts of the Case
The petitioner challenged an order dated 05.12.2023 passed under Section 73 of the GST Act and the appellate order dated 29.04.2025 dismissing its appeal as beyond limitation. It was specifically ple...
Orissa High Court Condones Delay in Seeking Revocation of Cancelled GST Registration Under Rule 23, Subject to Full Payment of Dues, Following Mohanty Enterprises -- M/s. Aditya Dalai vs Superintendent of CGST & Central Excise, Jajpur (WP(C) No. 31589 of 2025)
Facts of the Case
The petitioner's GST registration under the CGST Act, 2017 was cancelled by order dated 31st August 2023 pursuant to a show-cause notice dated 6th July 2022. The petitioner sought condonation of the ...
Allahabad High Court Quashes Section 73 GST Order for Denial of Personal Hearing Under Section 75(4), Notes State's Own Office Memo Flagging Systemic Hearing-Notice Defects -- M/S Dry Canteen DIGP GC CRPF vs State of U.P. (Writ Tax No. 1067 of 2025)
Facts of the Case
The petitioner challenged an order dated 25.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 and the subsequent appellate order dated 17.01.2025 dismissing its appeal as b...
Orissa High Court Disposes of Writ as Infructuous After Department Corrects Duplicate GST Assessment for Same Tax Period Framed Under Both Sections 63 and 73 -- Chandra Jakeshika vs Chief Commissioner of CT & GST, Odisha (W.P.(C) No. 19068 of 2025)
Facts of the Case
By a notice for assessment under Section 63 of the CGST/OGST Act, 2017 treating the petitioner as an unregistered taxable person, the Assistant Commissioner of State Tax, CT & GST Assessment Unit...
Gauhati High Court Allows Restoration of GST Registration Cancelled for Non-Filing Beyond the Rule 22 Revocation Window on Full Compliance With Pending Returns and Dues -- Ankita Das Choudhury vs State of Assam and 2 Ors (WP(C)/5351/2025)
Facts of the Case
The petitioner, sole proprietor of M/S Arian Entertainment and registered under the CGST/AGST Act, 2017, was served a show-cause notice dated 11.10.2023 for non-filing of GST returns for a continuous...
Delhi High Court Modifies Retrospective GST Registration Cancellation to Operative Date of Show-Cause Notice, Citing Impact on Customers' Input Tax Credit -- Shivay Iron Scrap vs Commissioner of Goods and Service Tax, North (W.P.(C) 13914/2025)
Facts of the Case
The petitioner, Shivay Iron Scrap, had voluntarily applied for cancellation of its GST registration in October 2021 on account of the ill-health and old age of its proprietor. A show-cause notice dat...
Bombay High Court Declines to Quash CGST Show-Cause Notice on Section 6 Cross-Empowerment Bar, Holds Scope of Concluded State GST Proceedings Needs Factual Examination -- Maharashtra Information Technology Ltd vs Union of India (Writ Petition No. 11330 of 2025)
Facts of the Case
The petitioner, Maharashtra Information Technology Ltd. (MAHAIT), challenged a show-cause notice dated 28 June 2025 issued by the Central GST authorities, contending that the subject matter stood alr...
Madras High Court Quashes GST Registration Cancellation for Mismatch Between Show-Cause Notice and Final Order, Holds Cancellation Must Be a Measure of Last Resort -- Tvl.Ponnian Jaya Singh vs The Assistant Commissioner (W.P.(MD) No. 24482 of 2025)
Facts of the Case
The petitioner, a Class-I contractor registered under the TNGST Act, 2017, had his business premises inspected under Section 67 on 08.01.2025 and 09.01.2025, following which a show-cause notice dated...
Calcutta High Court Holds CBEC Circular's One-Month Timeline for Communicating Adjudication Order Is Directory, Not Mandatory, and Upholds Order Passed by Re-Assigned Officer -- M/s. Jet Roadways & Anr vs Union of India & Ors (WPA 4165/2025)
Facts of the Case
The petitioners, clearing and forwarding agents, were issued a show-cause-cum-demand notice under Section 73(1) of the Finance Act, 1994 by the Commissioner, Central Tax, Kolkata North on 12th Octobe...