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Tvl. K.R.K. Timbers vs. The Deputy State Tax Officer-1: Madras High Court Sets Aside Ex-Parte GST Assessment Order Issued Under Section 73 of TNGST Act Without Imposing Pre-Deposit Conditions Where Mismatch Attributed to Exempted Firewood Supplies and Portal Oversight
Facts of the Case
The
Petitioner’s Profile: The petitioner, Tvl. K.R.K. Timbers
(represented by its proprietor K. Regi Kumar), is a small-scale trader
engaged in the commercial business of timber al...
M/s Star Medical Store Versus The Assistant Commissioner, State Goods & Service Tax: Principles of Natural Justice Violated Under Section 73 of the GST Act, 2017 When Personal Hearing Is Fixed Prior to the Last Date for Filing Reply – High Court of Uttarakhand Remits Matter for De Novo Adjudication Relying on M/s Abuturrab Agencies
Facts of the Case
The
petitioner, M/s Star Medical Store, was served with a Show Cause
Notice (SCN) along with FORM DRC-01 bearing reference no.
ZD0511240012428U dated 19.11.2024 by Respondent No. 1 u...
M/s Star Medical Store Vs. The Assistant Commissioner, State Goods & Service Tax: Principles of Natural Justice and Validity of Illusory Personal Hearing Under Section 73 of Uttarakhand GST Act, 2017
Facts of the Case
The
petitioner, M/s Star Medical Store, is a registered entity under the Goods
and Services Tax laws.
The
Respondent (Assistant Commissioner, State Goods & Service Tax) issued...
M/s. GR Tech Services Pvt Ltd. v. Assistant Commissioner of Commercial Taxes (Audit), Madikeri & Others: High Court of Karnataka Rules on the Adjustment of IGST Paid Under Wrong Head Against CGST/SGST Liabilities Without Revenue Loss Under Section 77 of the CGST/KGST Act, 2017
Facts of the Case
Assessee
& Business Transaction: The petitioner, M/s. GR
Tech Services Pvt Ltd., entered into commercial transactions with M/s.
Larsen and Toubro Limited during the tax period 20...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1, Thanjavur - II Assessment Circle: Principles of Natural Justice and Validity of Ex-Parte Assessment Orders Passed Under Section 73 of the TNGST/CGST Act, 2017 Based Merely on Turnover Mismatch Between Form GSTR-07 (TDS Returns) and Form GSTR-09 (Annual Return)
Facts of the Case
The
petitioner, Tvl. T. Sivakumar, is a small-scale contractor who relies
entirely on a part-time accountant to manage and fulfill statutory GST
compliances.
For
the Assessm...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1 (Madras High Court) | Quashing of Ex Parte GST Assessment Order Passed Under Section 73 of TNGST/CGST Act Due to Erroneous Mismatch of Form GSTR-07 and GSTR-09
Facts of the Case
The
petitioner, Tvl. T. Sivakumar, operates as a small-scale contractor
subject to GST compliances.
For
the Assessment Year (AY) 2020-21, the Respondent authority (The Deputy
...
Tvl. Shri Ram Agencies Vs. The Assistant Commissioner (ST)-1, Tuticorin | Principles of Natural Justice and Remand of Assessment: Madras High Court Sets Aside Cryptic Section 73 Demand Order Passed Solely on GST Portal Data Discrepancies without Verifying Technical Duplications and Input Tax Credit (ITC) Reconciliation under TNGST/CGST Act 2017
Facts of the CaseThe petitioner, Tvl. Shri Ram Agencies (represented by its
Proprietor R. Rajakumar), is a registered taxpayer under the GST regime engaged
in distinct business operations, including a taxable recharge ...
M/s Skanda Marketers vs. State of Karnataka & Others: Validity of Dual Assessment Orders Issued by Two Different Jurisdictional Authorities Under Section 73 of the CGST/KGST Act, 2017 for Identical Financial Year Interventions and Non-Consideration of Technical Objections
Facts of the Case
Assessee
Profile: The petitioner, M/s Skanda Marketers, is a
proprietary concern managed by Sri T.S. Srinivasulu, engaged in commercial
business activities in Tumkur, Karnataka.
I...
Tvl. SRK Tex vs. The State Tax Officer (FAC), Karur: Quashing of Ex Parte GST Assessment Order Passed Under Section 73 of TNGST/CGST Act 2017 for Mismatch Between GSTR-3B and GSTR-2A Due to Non-Communication of Notices Uploaded Solely on GST Portal
Facts of the CaseThe petitioner, Tvl. SRK Tex (represented by its
Proprietrix Sasirekha), is a registered dealer engaged in business operations
under the GST regime. The respondent, The State Tax Officer (FAC), Karur -...
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...