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Kerala High Court Upholds Dismissal Of GST Appeal Filed 144 Days Beyond Limitation, Holds Appellate Authority Has No Power To Condone Delay Beyond One Month After Three-Month Period Under Section 107 In M/S. Isha Holidays Versus Commissioner, SGST (WP(C) No.30666 Of 2023)
Facts of the CaseThe petitioner, M/S. Isha Holidays (P) Ltd., impugned Exhibit P-1 assessment order dated 25.07.2022, passed by the State Tax Officer under Section 73 read with Rule 142 of the GST Rules for the tax perio...
Orissa High Court Quashes Section 73 OGST Assessment Order For Haste In Denying Personal Hearing Despite Petitioner's Timely Request For Time To Reply In Arati Behera Versus State Tax Officer (W.P.(C) No.23003 Of 2023)
Facts of the CaseThe petitioner, Arati Behera, sought to quash an order dated 24.05.2023 passed under Section 73 of the Odisha GST Act, 2017, following a notice in Form GST DRC-01 dated 31.03.2023 for the tax period July...
Andhra Pradesh High Court Condones 112-Day Delay In GST Appeal Citing Elderly Partner And Accountant's COVID Illness, Subject To 20% Pre-Deposit In M/s. Bheemaneni Projects Versus Deputy Assistant Commissioner (ST) (Writ Petition No.2706 Of 2023)
Facts of the CaseThe petitioner, M/s. Bheemaneni Projects, a works-contract firm headed by its 72-year-old Managing Partner, engaged in running buses and ambulance services besides supplying goods under the GST Act, was ...
Karnataka High Court Quashes GST Audit Report Under Section 65(6) For Denial Of Reasonable Opportunity, Notice Served Only Seven Days Before Report, In Tinton River Palms Versus State Of Karnataka (WP No.1937 Of 2023 (T-RES))
Facts of the CaseThe petitioner, Tinton River Palms, a proprietorship registered under the CGST Act, impugned an audit report dated 31.12.2022 issued under Section 65(6) of the KGST/CGST Act, 2017, and sought re-adjudica...
Karnataka High Court Allows Revenue's Writ Appeal, Restores Section 74 CGST Show Cause Notice And Order-In-Original, Relegates Assessee To Statutory Appeal Without Limitation Objection In Additional Commissioner Of Central Tax Versus M/S. Sam Tours And Travels (WA No.793 Of 2026 (T-RES))
Facts of the CaseThe Revenue, represented by the Additional Commissioner of Central Tax, Bengaluru West GST Commissionerate, filed this writ appeal against the Single Judge's order dated 17.12.2025 in W.P.No.32572/2024, ...
Calcutta High Court Directs CGST Authority to Decide Bank Attachment Lifting Representation Within Two Weeks in M/s Ray Tele Service vs Commissioner of Central Goods and Services Tax (WPA 20053 of 2023)
Facts of the CaseThe petitioner, M/s Ray Tele Service, challenged the attachment of its bank account dated 1st August, 2023 by the CGST authority (Commissioner of Central Goods and Services Tax and Central Excise, Durgap...
Kerala High Court Quashes Vague GST Registration Cancellation Show Cause Notice For Not Specifying Defaulted Months And Ignoring Return Filed Before Cancellation, Following Phoenix Rubbers Precedent In Elvis Sajan Mathew Versus Assistant Commissioner (WP(C) No.21181 Of 2023)
Facts of the CaseThe petitioner, Elvis Sajan Mathew, proprietor of a concern with KSGST/CGST registration, had delayed in submitting Form GSTR-3B returns for the period March 2022 to August 2022. A show cause notice date...
Rajasthan High Court Dismisses Challenge to GST on Royalty Paid to Mining Department for Mining Lease, Following Sudershan Lal Gupta and Shree Basant Bhandar Precedents in Shankar Lal vs Union of India (D.B. Civil Writ Petition No. 1830/2023)
Facts of the CaseThe petitioner, Shankar Lal, challenged show cause notices/assessment orders issued by the GST Department raising a demand of GST on royalty paid to the Mining Department towards a mining lease. The Stat...
Patna High Court Dismisses In Limine Writ Against Ex Parte GST Assessment Order, Holds Section 5 Limitation Act Inapplicable Where BGST Act Prescribes Its Own Delay-Condonation Period In M/s Binod Kumar Yadav Versus State Of Bihar (CWJC No.4318 Of 2023)
Facts of the CaseThe petitioner, M/s Binod Kumar Yadav, through its proprietor, challenged an ex parte assessment order dated 20.01.2021, claiming he only learned of it later from his accountant and, on verifying the GST...
Jammu & Kashmir and Ladakh High Court Directs Time-Bound Disposal of Long-Pending GST Registration Cancellation Appeal, Invokes Ease-of-Doing-Business Spirit of GST Regime in R S Cattle Feed Mills vs Union Territory of J&K (WP(C) No. 944/2023)
Facts of the CaseThe petitioner, R S Cattle Feed Mills, had its GST registration (GSTIN 01AGGPC6801M1ZR) cancelled on 28.10.2019 for non-filing of more than six consecutive returns, following a show cause notice dated 18...