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Tvl. Preethivarshini Agencies vs. State Tax Officer (Palani-I Circle) | Quashing of Ex-Parte GST Assessment Order under Section 73 for Fully Exempted Goods (Coconut & Coconut Husk) due to Violation of Principles of Natural Justice without Pre-Deposit Condition
Facts of the Case
The
Petitioner, Tvl. Preethivarshini Agencies, is a proprietary concern
represented by its proprietor, Nagarajan, operating from Dindigul
District, Tamil Nadu.
The
Petitione...
Aathisivan vs. The Superintendent of GST and Central Excise: Madras High Court Revokes Cancellation of GST Registration Under Section 29 of the CGST Act, 2017 Following Tvl. Suguna Cutpiece Center Precedent
Facts of the CaseThe petitioner, Aathisivan, was a registered taxpayer under
the Goods and Services Tax regime with GSTIN 33BARPA0815K1ZW. The respondent
authority, the Superintendent of GST and Central Excise, Aruppuk...
M/s. Access Developers Private Limited Vs. The Assistant Commissioner of Central Tax: High Court of Karnataka Quashes Ex-Parte Service Tax Demand Order Passed Solely on the Basis of CBDT-CBIC Income Tax Data Without Serving Mandatory Personal Hearing Notice
Facts of the Case
The
Petitioner's Profile: The petitioner, M/s. Access Developers
Private Limited, is a registered corporate entity incorporated under the
Companies Act, 2013, engaged in business ope...
M/s Star Medical Store Vs. The Assistant Commissioner, State Goods & Service Tax: High Court of Uttarakhand Quashes Section 73 Assessment Order Passed in Violation of Principles of Natural Justice by Providing Illusory Personal Hearing Prior to Last Date of Filing Reply
Facts of the Case
The
petitioner, M/s Star Medical Store, is a registered entity under the Goods
and Services Tax regime.
The
Revenue Department (Respondent No. 1) issued a Show Cause Notice (SCN)
...
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...