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Karnataka HC Quashes Rs. 95 Lakh Ex-Parte GST Demand and Attachment Notices Traced to a Pre-GST Rural Electrification Contract in Poornesh H.R. (M/s S.M.S. Electricals) vs Commissioner of Commercial Taxes (WP No. 24897 of 2025)
Facts of the CasePoornesh H.R., proprietor of M/s S.M.S. Electricals, Shivamogga, holding GSTIN 29ATVPP5746Q1Z8, executed rural electrification works for FY 2018-19 under contracts entered into in the pre-GST era. An aud...
Madras High Court (Madurai Bench) Quashes GST Assessment Order Passed on Unnoticed Portal-Hosted DRC-01 Notice, Subject to 25% Pre-Deposit — Tvl. Bright Tech Engineering Industries vs Deputy State Tax Officer-1 (W.P(MD)No.20509 of 2025)
Facts of the Case
The petitioner, Tvl. Bright Tech Engineering Industries, challenged an assessment order dated 05.06.2024 (relating to GSTIN No.33DHGPP945R1ZF for tax period 2019-20) passed by the Deputy State Tax Offi...
Karnataka High Court Sets Aside Section 73 GST Order Where Notices Were Communicated Only to Assessee's Chartered Accountant, Remits From ASMT-10 Stage With Limitation Excluded — M/s Jordindian vs Union of India (WP No. 26904 of 2025)
Facts of the Case
The petitioner, M/s Jordindian, a partnership firm, challenged an order dated 14.08.2024 passed under Section 73 of the KGST Act, 2017 (T No. 1695) for the financial year 2019-20, along with the conseq...
Allahabad High Court Quashes Section 73 GST Demand Order After Notice Found Uploaded on 'Additional Notices and Orders' Tab, Follows Ola Fleet Technologies Precedent — M/s Life Footwear Enterprises vs State of U.P. (Writ Tax No. 4893 of 2025)
Facts of the Case
The petitioner, M/s Life Footwear Enterprises, challenged an order dated 24th December, 2023 passed by the Assistant Commissioner, State Tax, Kanpur Sector-13, Kanpur (B), under Section 73 of the GST A...
Allahabad High Court Quashes Twin Section 73 GST Demand Orders Uploaded Under 'Additional Notices' Tab, Applies Ola Fleet Technologies Precedent — M/s Suvidha Infracon Private Limited vs State of U.P. (Writ Tax No. 4919 of 2025)
Facts of the Case
The petitioner, M/s Suvidha Infracon Private Limited, challenged two orders dated 14.06.2023 and 31.12.2023 passed under Section 73 of the UPGST Act, 2017, creating a tax demand against it. The petitio...
Allahabad High Court Holds Taxpayer With Cancelled GST Registration Not Obligated to Monitor Portal for Notices, Sets Aside Adjudication Order for Breach of Natural Justice — Asrar Ahamad Malik vs State of U.P. (Writ Tax No. 3948 of 2025)
Facts of the Case
The petitioner's registration under the UPGST Act, 2017 had been cancelled on 11.07.2019 and was never revived, nor did the petitioner ever seek its revival. An adjudication order dated 30.04.2024 was ...
Allahabad High Court Quashes Section 125 GST Penalty Order Where Notice Was Uploaded Under 'Additional Notices and Orders' Tab Instead of Due Notices Tab, Following Ola Fleet Technologies — Elchico Hotels And Restaurants Pvt. Ltd vs State of U.P. (Writ Tax No. 4498 of 2025)
Facts of the Case
The petitioner, Elchico Hotels And Restaurants Pvt. Ltd, challenged an order dated 10th March, 2021 passed by the Deputy Commissioner, State Tax, Sector-12, Prayagraj, imposing penalty under Section 12...
Madras High Court (Madurai Bench) Quashes Ex-Parte Section 73 TNGST Assessment Order on 25% Pre-Deposit Condition, Directs Fresh Consideration and Lifting of Bank Attachment — Tvl. Jeyalakshmi vs State Tax Officer (Intelligence) (W.P.(MD)No.15336 of 2026)
Facts of the Case
The petitioner, Tvl. Jeyalakshmi, a proprietary concern, challenged an assessment order dated 24.11.2025 passed under Section 73 of the TNGST Act, 2017 for the financial year 2024-25. The assessment wa...
Karnataka High Court Quashes Show Cause Notice Premised on Rule 96(10) CGST Rules Restricting IGST Export Refund for Advance Authorisation Holders, Directs Refund With Interest — M/s WINTAC Limited vs Union of India (WP No. 4998 of 2020)
Facts of the Case
The petitioner, M/s WINTAC Limited, an exporter that had availed benefits under an Advance Authorisation, challenged the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018 (Notification No....
Karnataka High Court (Kalaburagi Bench) Condones Delay in Filing GST Appeal Beyond 120-Day Limit Following Coordinate Bench Precedent, Remands Appeal for Hearing on Merits — M/s Govindraj Ammapur vs Joint Commissioner of Commercial Tax (Appeal) (WP No. 201239 of 2025)
Facts of the Case
The petitioner, a GST-registered contractor, was subjected to an order under Section 73 read with Sections 50, 122 and 73(9) of the KGST/CGST Act, 2017, holding him liable to pay certain amounts. Aggri...