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GST Demand Orders Set Aside on 25% Pre-Deposit Terms After Officer Failed to Try Alternate Modes of Service Under Section 169: Madras High Court Directs Fresh Personal Hearing in Elango Constructions vs State Tax Officer (W.P.(MD)Nos.36172 to 36174 of 2025)
Facts of the CaseThe petitioner, Tvl. Elango Constructions, a proprietorship registered under GST (GSTIN 33AAJPE9087E2ZN), challenged three separate assessment orders dated 20.01.2025 (FY 2020-21), 02.12.2024 (FY 2021-22...
Madras High Court Restores a Cancelled GST Registration on the Conditions Laid Down in Its Landmark Tvl. Suguna Cutpiece Center Ruling, Requiring Full Payment of Pending Dues Before Revival, in M/s TANS Paints and Brushes vs Assistant Commissioner, Jahindpuram Assessment Circle (W.P.(MD) No. 19113 of 2025)
Facts of the CaseM/s TANS Paints and Brushes, represented by its proprietrix R. Binaanand, challenged an order dated 09.08.2024 (Reference No. ZA330824046656B) cancelling its GST registration bearing GSTIN 33ACIPB6314Q1Z...
Uttarakhand High Court Grants Rectification Liberty Under Section 161 for Arithmetical GST Demand Error in Gopal Datt Bhatt (Writ Petition (M/B) No. 630 of 2025)
Facts of the CaseThe petitioner, Gopal Datt Bhatt, challenged two sets of demand orders issued in FORM GST DRC-07 (dated 10.02.2025 and 11.02.2025) under Section 73 of the GST Act, along with the corresponding DRC-01 sho...
Allahabad High Court Quashes a Rs. 54 Lakh Section 74 GST Demand Raised in a Deceased Proprietor's Name, Holding Section 93 Does Not Authorise Determination Against a Dead Person Without Notice to His Legal Representative, in Vidya Gupta vs State of U.P. (WRIT TAX No. 5052 of 2025)
Facts of the CaseJagdish Prasad, proprietor of M/s Avon Steel, died on 27.04.2021, and his GST registration was cancelled with effect from 18.08.2021. Despite this, a show cause notice dated 10.11.2022 was issued under S...
Writ Petition Over Non-Constitution of GST Appellate Tribunal Disposed of With Direction to Comply With Section 112(8) Pre-Deposit: Orissa High Court Sets Filing Timeline in Flyworld Com vs Joint Commissioner of State Tax (W.P.(C) No.2207 of 2025)
Facts of the CaseThe petitioner, M/s Flyworld Com, Bhubaneswar, challenged an order dated 30th December 2023 passed under Section 73 of the CGST/OGST Act, 2017 for tax periods July 2017 to March 2018, which was affirmed ...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation on Full Payment of Taxes, Interest and Penalty: Orissa High Court Disposes Writ Petition in Sunil Kumar Gantayat vs Additional CT and GST Officer (W.P.(C) No.13678 of 2025)
Facts of the CaseSunil Kumar Gantayat's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 25 January 2019. He approached the Orissa High Court seeking condonation of the dela...
Delay in Seeking Revocation of GST Registration Cancellation Condoned on Deposit of All Dues: Orissa High Court Follows Mohanty Enterprises Precedent in Jatadhari Sahoo vs Additional State Tax Officer (W.P.(C) No.13938 of 2025)
Facts of the CaseThe petitioner, Jatadhari Sahoo, had his GST registration cancelled by order dated 19th September 2022, pursuant to a show cause notice dated 19th August 2022, under the Central Goods and Services Tax Ac...
Karnataka High Court's Division Bench Sets Aside Directions Waiving Mandatory Section 50 Interest, Penalty and Limitation for a Sub-Contractor's Transitional GST Liability, Calling the Tax-Burden Dispute Purely Inter-Party, in Commissioner of Central Tax vs M/s Sadguru Infratech Pvt Ltd (Writ Appeal No. 1076 of 2023)
Facts of the CaseM/s Sadguru Infratech Pvt Ltd, a GST-registered sub-contractor (formerly under KVAT), executed works as part of a joint venture engaged by the Karnataka Neeravari Nigam Limited (KNNL) for a lift irrigati...
Section 73 GST Demand Order Quashed Because Notice Was Uploaded to the Wrong GST Portal Tab: Allahabad High Court Applies Ola Fleet Technologies Precedent in Diesel Power Generators vs State of U.P. (WRIT TAX No. 3757 of 2025)
Facts of the CaseThe petitioner, M/s Diesel Power Generators, challenged an order dated 22.03.2024 passed by the Commercial/State Tax Officer, Ghaziabad, under Section 73 of the CGST/UPGST Act, 2017, creating a tax deman...
Allahabad High Court Holds Assessee Not Bound to Monitor GST Portal After Registration Is Cancelled, Quashing Section 74 Order Served Only Electronically: Allahabad High Court Allows Writ Petition in R K Traders vs State of Uttar Pradesh (Writ Tax No.4700 of 2025)
Facts of the CaseM/s R K Traders had its GST registration cancelled on 21.10.2022, after which it carried on no further business. Nevertheless, a show cause notice was subsequently uploaded on the GST portal, and an orde...