Facts of the CaseTvl M. Muthukumar Store challenged an order dated 12.02.2025 passed by the Deputy State Tax Officer-I, Melur Assessment Circle, for tax period 2021-22, on the ground that all notices and communications h...
Facts of the CaseFive separate petitioners — Sri Ram Granites, Varre Hari Babu, Sri Venkateswara Traders (two petitions), and Sree Venkateswara Developers — challenged GST assessment orders in FORM GST DRC-07 for fin...
Facts of the CaseThe petitioner, Harbhajan Singh Thukral, engaged in trading motor parts and mobiles, sought refund of Rs. 9,09,727 along with interest, representing excess balance in his electronic cash ledger. Though t...
Facts of the CaseM/s Al-Habeebi Constructions challenged a show cause notice in Form GST DRC-01 dated 21.05.2024 and the final adjudication order in Form GST DRC-07 dated 27.08.2024, passed under Section 73 of the GST Ac...
Facts of the CaseTvl. Karthika Traders challenged an order dated 26.04.2024 of the Appellate Deputy Commissioner (ST), confirming an assessment order dated 30.11.2023 passed under Section 74 of the GST Act for the assess...
Facts of the CaseM/s Integral Trading and Logistics, represented by its managing partner Grandhi Rajesh, challenged an assessment order dated 12.08.2025 passed under Section 73(1) of the APGST Act, 2017 for the financial...
Facts of the CaseRajashekhar Tammanna Bharamoji, a contractor holding GST No.29AIXPB1201F1ZJ, challenged the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017 read with Rule 61 of the KGST Rules, and an...
Facts of the CaseM/s. Aruni Stone Crusher was issued a notice dated 21.05.2025 by the Assistant Commissioner, CGST & Central Excise, Jajpur Division, calling upon it to pay GST on royalty paid for mineral extraction beyo...
Facts of the CaseM/s. Aruni Stone Crusher was issued a notice dated 21.05.2025 by the Assistant Commissioner, CGST & Central Excise, Jajpur Division, calling upon it to pay GST on royalty paid for mineral extraction beyo...
Facts of the CaseM/s Shaorya Constructions, a proprietorship registered under the U.P. GST Act, had its registration cancelled by order dated 28.09.2023 on the ground of no business activity, pursuant to a notice dated 0...