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Sekar Varatharaju Vs. The Assistant Commissioner (ST), Madurai: Madras High Court Orders Revocation of GST Registration Cancellation Under Section 29 of the CGST/TNGST Act Following the Precedent of Tvl. Suguna Cutpiece Center Case
Facts of the Case
The
petitioner, Sekar Varatharaju, was a registered taxpayer holding GSTIN
registration number 33AIEPV5471A1ZF under the jurisdiction of the
Chokikulam Assessment Circle, Madurai.
...
Tvl. Punitha Antony Store Vs. The State Tax Officer (Roving Squad-2) & Anr. | Madras High Court Quashes Ex-Parte GST Assessment Order Due to Double Taxation on ITC Mismatch and Portal Notification Failures Under Section 73 & 74 of TNGST Act, 2017
Facts of the Case
The
Petitioner, Tvl. Punitha Antony Store, is a small trading entity
represented by its proprietor, Rajaprakash.
An
assessment order dated 09.12.2025 was passed against the petiti...
Diganta Borah & Ors. Vs. The State of Assam & Ors. (With Balen Roy Medhi): Gauhati High Court Judgment on Judicial Restraint in Public Tender Disputes and the Validity of L-1 Bids Quoted Below 15% of Detailed Schedule Rate (DSR) Under RIDF-XXVII
Facts of the Case
Tender
Issuance: The Animal Husbandry and Veterinary
Department, Government of Assam, issued a public tender under the Rural
Infrastructure Development Fund (RIDF-XXVII) for the cons...
High Court Ruling on Input Tax Credit (ITC): Sri Shib Das Kangsa Banik vs. The Union of India & Anr (Gauhati High Court) | Denial of ITC Over Supplier's Tax Default Quashed for Bona Fide Purchaser under Section 16 of CGST Act
Facts of the Case
The
Petitioner's Profile: The petitioner, Sri Shib Das Kangsa
Banik, is the 71-year-old proprietor of M/s S.K. Traders based in Silchar,
Assam. The business is engaged in the procure...
M/s Narayan Enterprise and Anr. Vs. The Union of India and Ors.: Gauhati High Court Rules Input Tax Credit (ITC) Cannot Be Denied to a Bona Fide Purchasing Dealer Under Section 16(2) of the CGST Act, 2017 Solely Due to the Tax Deposit Default or Failure of the Selling Supplier
Facts of the Case
The
petitioner, Sri Moloy Banik, is the sole proprietor of M/s Narayan
Enterprise, an entity located in Silchar, Assam, engaged in the
procurement and sale of scrap/waste batteries. ...
M/s Tata Projects Limited & Ors. vs. Union of India & Ors.: Jurisdiction of Proper Officer to Issue Consolidated Show Cause Notice and Order for Multiple Financial Years under Sections 73 & 74 of the CGST Act, 2017
Facts of the CaseThe Gauhati High Court heard a batch of three writ petitions
involving common jurisdictional issues regarding the maintainability of
proceedings under the Central Goods and Services Tax Act, 2017.
W...
Mayank Bansal & Anr. Vs. Union of India & Ors.: Gauhati High Court Landmark Ruling on Personal Penalty Imposition on Partners Under Section 122(1A) of the CGST Act, 2017 for Pre-2021 Tax Evasion Eras
Facts of the Case
The
petitioners, Mayank Bansal and Nadar Hussain, are partners of $M/s$
Quantum Infratech, a partnership firm engaged in the business of
constructing residential buildings.
Follow...
K. Pitchaipandi Vs. The Deputy State Tax Officer-1, Paramakudi: Madras High Court Quashes Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act 2017, Remanding Matter for Reconsideration and Lifting Bank Attachment Due to Portal Notice Communication Failure
Facts of the Case
The
petitioner, K. Pitchaipandi, is a registered taxpayer under the Goods and
Services Tax (GST) regime.
The
respondent revenue authority issued an assessment order in GSTIN Ref N...
KSPS Natarajan and Co. Vs. The State Tax Officer Commercial Tax Officer: Madras High Court Quashes Ex-Parte Assessment and Lifts Bank Attachment on Fully Exempted Goods due to Violation of Natural Justice Under Section 73 of TNGST Act
Facts of the Case
The
Petitioner's Business Profile: The Petitioner, M/s. KSPS
Natarajan and Co. (represented by its partner Mr. M. Vairavel), is a
partnership firm engaged in trading activities.
N...
Tvl. Punitha Antony Store Vs. The State Tax Officer (Roving Squad-2) | High Court Sets Aside Cryptic Assessment Order Passed Under Section 74 of TNGST/CGST Act 2017 Involving Mismatches in GSTR-2A vs GSTR-3B and Erroneous Taxation of Bank Loan as Taxable Turnover Due to Violation of Principles of Natural Justice
Facts of the Case
The
Petitioner, Tvl. Punitha Antony Store (represented by its Proprietor
Rajaprakash), is a registered taxpayer under GST operating from
Tirunelveli, Tamil Nadu.
The
Respond...