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Delhi High Court Directs Time-Bound Disposal of IGST Refund Applications, Reiterates Section 56 CGST Act Interest Scheme Where Deficiency Memo Was Delayed Beyond Rule 90 Timeline — Gameloft Software Private Limited vs Assistant Commissioner of Central Tax (W.P.(C) 16315/2025)
Facts of the Case
The Petitioner, Gameloft Software Private Limited, sought expeditious disposal of its refund applications for excess Integrated Goods and Services Tax (IGST) of Rs. 1,87,84,018/- paid during April 2019...
Karnataka High Court Sets Aside Section 74 GST Order Passed Ex-Parte on Wrong Premise That No Reply Was Filed, Directs Fresh Hearing Considering Advance Ruling on HSN Classification of Pushti Products — M/s Tumkur Rural and Urban Taluku MSPC vs Assistant Commissioner of Central Tax (WP No. 16936 of 2026)
Facts of the Case
The petitioner, M/s Tumkur Rural and Urban Taluku MSPC (legally, Tumkur Rural and Urban Taluku MSPC Mahila Supplementary Nutrition, Production Centre), a society registered under the Karnataka Societie...
Madras High Court (Madurai Bench) Revokes GST Registration Cancellation of Tvl.Lakshmi Agency on Terms of the Suguna Cutpiece Center Batch Judgment (W.P(MD) No. 6033 of 2026)
Facts of the Case
Tvl.Lakshmi Agency's GST registration (No. 33AMCPN3326Q2ZT) was cancelled by an order dated 16.02.2026 (Ref. ZA330226094079F). The petitioner sought to quash that order and to have the respondent direc...
Allahabad High Court Quashes Two Section 73 Orders Against Khandewal Infotech Over Notices Buried in 'Additional Notices' Tab, Applying Ola Fleet Technologies (Writ Tax No. 3796 of 2025)
Facts of the Case
M/s Khandewal Infotech challenged two orders dated 25.09.2023 and 13.12.2023 passed by the Commercial Tax Officer, Bareilly, under Section 73 of the GST Act, 2017, creating a demand for FY 2017-18. It ...
Allahabad High Court (Lucknow) Quashes Section 73 Order Against Raj Medical Stores Over Section 75(4) Personal Hearing Violation, Applies Mahaveer Trading Company (Writ Tax No. 952 of 2025)
Facts of the Case
M/s Raj Medical Stores, through its Managing Partner Raj Kumar, challenged an order dated 29.12.2023 passed under Section 73 of the GST Act and the subsequent order dated 07.08.2025 dismissing its firs...
Patna High Court Quashes Rs.92.5 Lakh GST Demand Against Pawan Int. Udyog for Lack of Scientific Coal-to-Brick Production Yardstick, Following Rounak Int Udyog (CWJC No. 7565 of 2025)
Facts of the Case
M/s Pawan Int. Udyog challenged an order dated 25.04.2024 raising a cumulative demand of Rs.92,51,744 in Form GST DRC-07, arising from a show-cause notice issued in Form DRC-01 — a form the petitione...
Andhra Pradesh High Court Holds Interest and Penalty Recovered by Chit Foreman From Defaulting Subscribers Exempt From GST, Sets Aside AAR and AAAR Rulings Against Ushabala Chits (WP No. 14745 of 2021)
Facts of the Case
M/s Ushabala Chits Private Limited, a chit fund company regulated under the Chit Funds Act, 1982, sought an advance ruling on whether GST applies to the interest, late fee and penalty it recovers from ...
Allahabad High Court Quashes GST Order Against M/s A.U. Enterprises Despite Delayed Filing, Holding Flawed Initiation Itself Vitiated Proceedings; Cites Systemic Hearing-Date Defect (Writ Tax No. 4941 of 2025)
Facts of the Case
M/s A.U. Enterprises challenged an order dated 29.04.2025 (for FY 2024-25) and a related show-cause notice dated 20.03.2025, and sought unblocking of its electronic credit ledger, which had caused seri...
Orissa High Court Relegates TTIPL-GEW (JV) to Newly Functional GST Appellate Tribunal, Directs Pre-Deposit Under Section 112(8) Within Staggered Filing Window (W.P.(C) No. 13503 of 2025)
Facts of the Case
M/s TTIPL-GEW (JV) challenged an order dated 31.10.2023 passed under Section 73 of the CGST/OGST Act, 2017 for the tax periods July 2017 to March 2018, which had been affirmed in appeal by the Appellat...
Orissa High Court Condones Delay in Revocation Application of Basantilata Shashikanta Sahoo After Rejection by Joint Commissioner GST, Following Mohanty Enterprises (W.P.(C) No. 32144 of 2025)
Facts of the Case
M/s Basantilata Shashikanta Sahoo, Kendrapara, had its GST registration cancelled by an order dated 24.04.2025, pursuant to a show-cause notice dated 12.02.2025 issued under the Odisha Goods and Servic...