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Ex Parte GST Assessment for Denial of Personal Hearing Quashed: Karnataka High Court Sets Aside Section 73 Orders for Three Years and Remits for Fresh Consideration in Tektronix India vs Union of India (Writ Petition No. 25426 of 2023)
Facts of the Case
M/S Tektronix India Private Limited challenged three orders dated 10.08.2023/11.08.2023, uploaded on the GST portal in Form GST DRC-07, pertaining to FY 2017-18, 2019-20 and 2020-21, along with three c...
Orissa High Court Declines to Interfere with Rule 86A ITC Blocking of Transtech Solution, Directs Authority to Decide Pending Reply Within Four Weeks (WP(C) No.13821 of 2025), holding that verifying whether the taxpayer's suppliers were genuinely functioning and whether goods actually moved falls within the domain of the statutory adjudicating authority, not the writ court.
Facts of the CaseM/s. Transtech Solution, a works-contract firm registered under GSTIN 21AANFT4251D1ZH, received an e-mail on 28.04.2025 intimating that Input Tax Credit of Rs.1,88,120/- had been blocked in its Electroni...
Gauhati High Court Allows Restoration of Cancelled GST Registration on Filing Pending Returns and Payment of Dues, Following Coordinate Bench Precedents — Pankaj Mohan vs Union of India (WP(C)/7342/2025)
Facts of the Case: Shri Pankaj Mohan, proprietor of M/s Mohan Electromech and a registered assessee under the CGST Act, 2017/Assam GST Act, 2017 (GSTIN 18BFUPM1376K1ZP), engaged in execution of works contracts, faced can...
Delay in Filing GST Appeal Condoned Pending Supreme Court Ruling on Section 168A Notifications: Delhi High Court Directs Adjudication on Merits in Sukhdham Impex vs Commissioner, Delhi Goods and Service Tax (W.P.(C) 12665/2025)
Facts of the Case
Sukhdham Impex, through its proprietor Mr. Ashwani Bansal, filed a writ petition before the Delhi High Court challenging a show-cause notice dated 14th December 2023 and the consequent order dated 5th ...
Allahabad High Court Quashes GST Order Against Vinod Kumar Mishra for Wrong-Tab Portal Upload, Applies Ola Fleet Technologies Precedent (Writ Tax No. 3195 of 2025), applying the Ola Fleet Technologies ruling that a notice surfacing only under the GST portal's Additional Notices and Orders tab, rather than the main tab, entitles the taxpayer to the benefit of the doubt.
Facts of the CaseVinod Kumar Mishra challenged an order dated December 26, 2023 passed by the Deputy Commissioner, State Tax, Sector-7, Prayagraj, under Section 73 of the GST Act, raising a demand for FY 2017-2018. The p...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Absence of DIN Number, Directs Fresh Assessment — Montecarlo Bangalore Chennai Expressway vs Deputy Assistant Commissioner of State Taxes (WP No. 26681 of 2025)
Facts of the Case: The petitioner, Montecarlo Bangalore Chennai Expressway P2P1 Pvt Ltd, was served an assessment order dated 07.11.2024 in Form GST DRC-07 for the tax period 2022-23, raising a demand and resulting in re...
No Opportunity of Personal Hearing Before Reply Deadline Vitiates Section 73 Order: Allahabad High Court Quashes Demand and Appellate Rejection, Remands Matter in M/S Star Traders vs Additional Commissioner State Tax (Writ Tax No. 892 of 2025)
Facts of the Case
M/S Star Traders, through its proprietor Shri Irshad Ali Siddiqui, challenged an order dated 08.04.2024 passed under Section 73 of the CGST/UPGST Act, 2017 raising a tax demand, along with the appellat...
Gauhati High Court Directs Restoration of GST Registration Cancelled for Non-Filing of Returns on Payment of Dues Under Rule 22(4) Proviso — Smti Jinny Daimary vs State of Assam (WP(C)/3572/2025)
Facts of the Case: Smti Jinny Daimary, proprietor of M/s J. P. Enterprise and a registered assessee under the Central Goods and Services Tax (CGST) Act, 2017/Assam GST Act, 2017 (GSTIN 18AVDPD6524G1ZS), was served a Show...
Even an Unanswered Show Cause Notice Warrants Remand Where a Genuine Hearing Opportunity Is Not Shown: Delhi High Court Sets Aside a GST Demand and Keeps the Section 168A Notification Challenge Open in M/S Sahni Industries vs Union of India (W.P.(C) 15074/2025)
Facts of the CaseM/S Sahni Industries, through its proprietor Sh. Ascharaj Lal Sahni, challenged an order dated 27th August 2024 and the underlying Show Cause Notice dated 30th May 2024 issued by the Sales Tax Officer, D...
Delhi High Court Restores Retrospectively Cancelled GST Registration of Pratham International on Condition of Filing Pending Returns (WP(C) 15019/2025), holding that the cancellation could not validly relate back to the date of original registration since the underlying show cause notice never proposed any retrospective effect in the first place.
Facts of the CaseM/s. Pratham International, engaged in trading gold jewellery under GSTIN 07ADIPG0941R1Z8, had its business slow down in 2023 due to financial constraints, leading to suspension of operations and consequ...