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Telangana High Court Stays Recovery Under Garnishee Notice Till Disposal of Rectification Application, Directs Decision Within Two Weeks — Mahadev Hardware vs Assistant Commissioner of Central Tax (WP No. 29593 of 2025)
Facts of the Case: Mahadev Hardware, a proprietorship based in Telangana, was subjected to an Order-in-Original dated 03.04.2024, against which it filed a rectification application on 22.04.2025 under Section 161 of the ...
Punjab and Haryana High Court Upholds Constitutional Validity of Arrest and Prosecution Powers Under Sections 69 and 132 CGST Act, Following Supreme Court's Radhika Agarwal Ruling — Ankur Garg vs Union of India (CWP-7147 of 2021)
Facts of the Case: A batch of 26 connected writ petitions, led by Ankur Garg v. Union of India, challenged the constitutional validity of Sections 69 and 132 of the CGST Act, 2017 — the provisions empowering summons/ar...
Premature Recovery of GST Demand Within Five Days Held Contrary to Section 107 Appeal Rights: Himachal Pradesh High Court Directs Refund of Amount Recovered by Mistake in M/s Bhawya Enterprises vs Assistant Commissioner, State Taxes and Excise (CWP No.11694 of 2025)
Facts of the Case
In three connected petitions led by M/s Bhawya Enterprises, the Assistant Commissioner, State Taxes and Excise, had passed a final order dated 01.05.2025 under Section 74 of the CGST Act, 2017 confirmi...
Written Replies to Show Cause Notice Cannot Substitute Personal Hearing Under Section 74: Allahabad High Court Quashes UPGST Demand and Appellate Dismissal in Servottam Industries vs State of U.P., Applying Mahaveer Trading Company (Writ Tax No. 1279 of 2025)
Facts of the CaseM/S Servottam Industries (GSTIN 09ATKPA3811E1Z3), through its proprietor Shri Azaz Ahmad, challenged an order dated 03.07.2021 passed under Section 74(1) of the U.P. Goods and Services Tax Act, 2017, as ...
Delhi High Court Quashes Section 74 Show Cause Notice for FY 2019-20 as Time-Barred Under Notification 56/2023, While Relegating Challenge to Section 73 Order to Appellate Remedy — Sakshi Elecricals Polymers Engg Corpn vs Government of NCT Delhi (WP(C) 15391/2025)
Facts of the Case: Sakshi Elecricals Polymers Engg Corpn challenged an order dated 26th August, 2024 passed by the Sales Tax Officer for FY 2019-20, arising from a Show Cause Notice dated 22nd May, 2024 issued under Sect...
Ex Parte GST Recovery Order Against Chartered Accountant Set Aside for Non-Service of Notices: Karnataka High Court Remits Matter and Quashes Bank Attachment in Chandan Kanyalal Dhanani vs Assistant Commissioner of Central Taxes (Writ Petition No. 25118 of 2025)
Facts of the Case
Chandan Kanyalal Dhanani, a practising Chartered Accountant, was sent enquiry letters and summons between 30.09.2020 and 31.03.2021 seeking documents — work orders, Form 26AS, invoices, income tax re...
Summary of Show Cause Notice in GST DRC-01 Cannot Substitute a Proper Notice Under Section 73(1): Gauhati High Court Quashes Assessment Order and Permits De Novo Proceedings in Sohidul Islam vs State of Assam (WP(C)/1277/2025)
Facts of the Case
Sohidul Islam, trading in hardware goods as M/s S.I. Hardware, Goalpara, Assam, and registered under GST (Registration No. 18ABJPI2568K1Z9), challenged an order dated 25.02.2025 passed by the Assistant...
Allahabad High Court Quashes Section 73 GST Order Since Notice Was Uploaded on Portal After Cancellation of Registration — M/S Pushp Transport Company vs Union of India (Writ Tax No. 4533 of 2025)
Facts of the Case: M/S Pushp Transport Company had its GST registration under the Uttar Pradesh Goods and Services Tax Act, 2017 cancelled on 02.12.2020, following which no further business was carried out. Subsequently,...
Delay in Deciding Reply to GST Registration Cancellation Notice Addressed: Meghalaya High Court Directs Decision Within Three Weeks in Petro Chemical Mercantile Private Limited vs State of Meghalaya (WP(C) No. 369 of 2026)
Facts of the Case
Petro Chemical Mercantile Private Limited, registered at Byrnihat, Ri-Bhoi, Meghalaya, was issued a show-cause notice dated 22-05-2026 by the Superintendent of Taxes, Ri-Bhoi Circle, proposing to cance...
GST Refund of Over Rs.11 Crore Cannot Be Rejected by Bare Deficiency Memo Citing Limitation: Andhra Pradesh High Court Applies Article 265 in Nspira Management Services vs Assistant Commissioner of Central Tax, Nellore (WP Nos. 18287 & 14905 of 2024)
Facts of the CaseM/s. Nspira Management Services Pvt. Ltd. (GSTIN 37AAECN3984D1ZB), engaged in managing educational institutions and providing hostel accommodation, took residential dwellings on rent from landlords who c...