Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
M/s Pericorp vs Deputy Commissioner of Commercial Taxes & Another: Karnataka High Court Sets Aside Ex Parte GST Adjudication Order Under Section 73(9) of KGST Act and Remands Matter for Fresh Consideration
Facts of the CaseM/s Pericorp, a proprietorship concern represented
by its proprietor Mrs. Raksha Harilal Savla, approached the High Court of
Karnataka by filing a writ petition under Articles 226 and 227 of the
Const...
Scorp Industries & Anr. vs Assistant Commissioner, State Tax, Alipore Charge & Ors. – Sections 29 and 30 WBGST/CGST Act: Rejection of GST Registration Revocation Application Set Aside for Non-Supply of Field Visit Report; Fresh Decision Directed Within Six Weeks
Facts of the CaseThe petitioners, Scorp Industries & Anr.,
were issued a Show Cause Notice dated 13.09.2024.The petitioners did not reply to the said Show
Cause Notice. Consequently, their registration under the WB...
WPMB No. 9 of 2026 & Connected Petitions vs State of Uttarakhand – Section 169 Uttarakhand GST Act: Mere Uploading of Assessment Orders and Notices on GST Portal After Cancellation of Registration Insufficient Service; Proceedings Remanded to Show Cause Notice Stage
Facts of the CaseA batch of writ petitions involving common
questions of fact and law was clubbed together and decided by a common
judgment. For brevity and convenience, the High Court considered and discussed
the fac...
M/s Sri Krishna Agencies vs Deputy Assistant Commissioner of State Tax & Others – Section 73 GST Assessment Order Without DIN Invalid; Andhra Pradesh High Court Sets Aside Order Subject to 20% Deposit
Facts of the CaseThe petitioner, M/s Sri Krishna Agencies,
represented by its proprietor Sri Potharaju Venkataramana, approached the High
Court challenging the assessment order passed by the first respondent on
25.06....
The District Collector & District Commissioner, Bellary & Another vs Shri K. Nagaraja (Proprietor, Sri Lakshmi Fertilizers & Pesticides) – Karnataka High Court | Sections 6A & 6C of the Essential Commodities Act, 1955 read with Clauses 28 & 31 of the Fertilizer (Control) Order, 1985
Facts of the CaseThe respondent, Shri K. Nagaraja, proprietor of a
fertilizer dealership, possessed a valid authorization under the Fertilizer
(Control) Order, 1985 for carrying on the business of retail sale of
ferti...
Pohtireddy Venkata Reddy vs Assistant Commissioner & Others – Section 74 GST Composite Assessment Order for Multiple Financial Years Invalid; Andhra Pradesh High Court Sets Aside Order Subject to 20% Deposit
Facts of the CaseThe petitioner, Pohtireddy Venkata Reddy, was a
registered person under the GST law. The petitioner was served with an
Order-in-Original dated 24.09.2025 bearing DIN3724092549061 by the first
responde...
Aruna Gaind Mridula Gaind vs State of Haryana and Another — GST Registration Cancellation Revoked During Writ Proceedings; Section 30 of CGST/HGST Act, 2017 Read with Rule 23
Facts of the
CaseThe petitioner’s GST registration had been
cancelled by an order dated 29.07.2021.Thereafter, on 15.09.2021, the petitioner filed an
application seeking revocation of cancellation of GST registratio...
M/s Golden Globe Infra Private Limited vs Assistant Commissioner (ST) & Another – Andhra Pradesh High Court Sets Aside Composite GST Assessment Order for FY 2020-21 to 2022-23; Separate Proceedings Required Under Sections 73 and 74 of GST Act
Facts of the CaseM/s Golden Globe Infra Private Limited, a
registered person under the GST regime, was served with an Order-in-Original
dated 04 February 2026, bearing DIN 3704022668299, passed by the
first respondent...
Vaitlas Infra vs Assistant Commissioner of State Tax & Others – Andhra Pradesh High Court Sets Aside GST Assessment Order for Absence of DIN; Section 73 Assessment Remanded Subject to 20% Deposit of Disputed Tax
Facts of the CaseThe petitioner, Vaitlas Infra, approached
the Andhra Pradesh High Court challenging an assessment order passed by the
first respondent on 26 April 2024 for the financial year 2018-19
under Section 73 ...
Shri M.N. Kumar vs Principal Commissioner of Central Tax — Karnataka High Court Quashes Delayed Adjudication Order for Violation of Natural Justice and CBEC Circular dated 10.03.2017
Facts of the
CaseThe petitioner, Shri M.N. Kumar, approached the
Karnataka High Court challenging Order-in-Original No. 20/2021-22 dated
17.12.2021 passed by the Principal Commissioner of Central Tax.A Show Cause Noti...