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Section 74 Order Passed Without Considering Assessee's Reply or Granting Hearing Under Section 75(4) Set Aside: Karnataka High Court Remits Matter in M/S KMC Constructions Ltd vs Assistant Commissioner of Central Tax (Writ Petition No. 33827 of 2025)
Facts of the Case
M/S KMC Constructions Ltd, for tax period 2017-18, was issued an intimation notice and thereafter a show-cause notice in Form GST DRC-01 under Section 74 of the CGST/KGST Act, 2017 dated 13.10.2023, ca...
Tax Reversed 'Under Protest' Can Never Be Treated as an Admitted Liability: Himachal Pradesh High Court Quashes a Section 74 Interest and Penalty Order Over Suspected Input Tax Credit in Shyama Power India Ltd. vs State of H.P. (CWP No. 6990 of 2025)
Facts of the CaseShyama Power India Ltd. (GSTIN 02AAHCS6024L1ZE), engaged in constructing transmission lines for hydro-electric projects, was audited under Section 65 of the HPGST/CGST Acts for 2017-18 and 2018-19. The a...
Delhi High Court Remands GST Demand Where SCN Was Uploaded Only on 'Additional Notices Tab' Before Its Visibility Was Improved, Keeps Notification 56/2023 Vires Challenge Open — Trans India Logistics vs GSTO, Ward-60 (WP(C) 11812/2025)
Facts of the Case: M/S Trans India Logistics challenged a Show Cause Notice dated 18th September, 2023 for FY 2017-18 and the consequent demand order dated 23rd December, 2023, along with a vires challenge to Notificatio...
Ex Parte Section 73(9) Order Passed Without Receipt of ASMT-10, DRC-01A and DRC-01 Notices Set Aside on Cost Payment: Karnataka High Court Grants Fresh Opportunity in Sri Lakshmaiah Nagaraja vs Assistant Commissioner of Commercial Taxes (Writ Petition No. 30600 of 2025)
Facts of the Case
Sri Lakshmaiah Nagaraja challenged an ex parte adjudication order dated 12.02.2025 passed under Section 73(9) of the CGST/KGST Act, 2017. The proceedings had commenced with a scrutiny notice in Form GS...
A GST Order Without a Document Identification Number Is Merely Invalid, Not Void Ab Initio, Rules Andhra Pradesh High Court, Dismissing Years-Delayed Writ Petitions on Laches in Suguna Enterprises and Connected Cases vs Assistant Commissioner (ST) (WP Nos. 20433, 20704 & 21087 of 2025)
Facts of the CaseThis batch of three writ petitions — Suguna Enterprises, Anil Kumar Pulivendala, and Gadu Sanyasi — all registered GST taxpayers, challenged assessment orders dated 30.04.2024, 16.10.2024 and 22.04.2...
Penalty of Rs.50,000 Under Section 125 Exceeding the Statutory Cap and Passed Without Hearing Quashed: Allahabad High Court Remands Matter in M/S Raj And Company vs State of U.P. (Writ Tax No. 645 of 2025)
Facts of the Case
M/S Raj And Company, through proprietor Mahesh Chandra Dubey, challenged an order dated 03.06.2024 imposing a penalty of Rs.50,000 under Section 125 of the GST Act, and the subsequent order dated 07.04...
Appeal Wrongly Rejected for Section 107(6) Pre-Deposit Non-Compliance Despite the Amount Being Paid Later: Orissa High Court Restores the Appeal to File for a Hearing on Merits in M/s. GAEA Engineers and Contractors vs Chief Commissioner of CGST & Central Excise, Odisha (W.P.(C) No.25187 of 2025)
Facts of the CaseM/s. GAEA Engineers and Contractors Pvt. Ltd. challenged an Order-in-Appeal dated 01.11.2024, which had rejected its appeal (filed manually against a manually passed Order-in-Original dated 14.11.2023) o...
Madras High Court Grants Liberty to File Belated GST Appeal Invoking Section 14 Limitation Act Principle, Following Its Own Earlier Order — NTC Infrastructure and Engineering vs Assistant Commissioner (ST) (Inspection) (WP(MD) No. 20252 of 2025)
Facts of the Case: NTC Infrastructure and Engineering Pvt. Ltd. challenged an assessment order dated 10.12.2024 passed under Section 73 of the GST enactments after its rectification request against that order was rejecte...
Personal Hearing Denied Despite Three Compliance Appearances Before Section 73 Order: Allahabad High Court Quashes Assessment Citing Commissioner's Own Office Memo on NA Hearing Dates in M/S Indra Construction vs State of U.P. (Writ Tax No. 1248 of 2025)
Facts of the Case
M/S Indra Construction, through proprietor Indrajeet Yadav and another, challenged an order dated 12.12.2023 passed under Section 73 of the U.P. GST Act, 2017, and the appellate order dated 06.06.2025 ...
Legal Heir Who Kept Operating a Deceased Proprietor's GST Portal Cannot Claim Ignorance of Notices: Allahabad High Court Relegates Dispute to Statutory Appeal but Orders Three Months' Training for the Assessing Officer in Shiv Dularey Gupta vs State of U.P. (Writ Tax No. 1407 of 2025)
Facts of the CaseM/S Shiv Dularey Gupta, a sole proprietorship, faced scrutiny of returns for April 2019 to March 2020 after the proprietor, Shiv Dularey Gupta, had passed away on 24.08.2021. A notice under Section 61 wa...