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Search results for: Section 74

Karnataka HC's Order in The Case of M/s Navayuga Engineering Company Limited vs. Joint Commissioner of Commercial Taxes

Karnataka HC Sets Aside GST Revision, Emphasizes Prior Assessment Requirement

The High Court of Karnataka has overturned a decision made by the Commercial Tax Department regarding Goods and Services Tax (GST). The court stated that the authority responsible for reviewing decisions cannot take action without first following the required procedures for GST assessments. A writ petition contesting a revision order issued via the Joint Commissioner […]

Allahabad HC's Order in The Case of Vidyarthi Dresses vs. State Of Uttar Pradesh Through Principal Secretary (Finance) And 2 Others

Allahabad HC: Confiscation (S. 130) Inappropriate for Mere Excess Stock Found in GST Survey

The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]

Calcutta HC's Order in The Case of Dhananjoy De vs. Superintendent of Central Tax Audit

Calcutta HC Allows Condonation of Minor Delay in GST Appeal, Citing Satisfactory Explanation by Petitioner

The Calcutta High Court recently ruled that a minor delay in filing a GST appeal warranted condonation, as the petitioner presented a satisfactory explanation for the delay. Additionally, the Court instructed the authorities to re-evaluate whether the pre-deposit requirement under the CGST Act, 2017, had been calculated correctly and adhered to appropriately. The applicant, Dhananjoy […]

Allahabad HC's Order In the Case of M/S Agarwal Aromas Private Limited vs Union Of India

Allahabad HC Directs GSTN to Enable Appeal Filing Even in Nil Dispute Cases Within a Month

The Allahabad High Court directed the GSTN ( Goods and Services Tax Network ) to revise the GST portal within 1 month to permit appeals even when disputed tax shows ‘Nil’ and held that a statutory right to appeal u/s 107 of the GST Act cannot be refused or blocked because of the technical glitches […]

Allahabad HC's Order in The Case of M/S Singhal Iron Traders vs. Additional Commissioner And Another

Allahabad HC: Refusal of GST ITC Due to Supplier’s Subsequent Registration Cancellation Held Invalid; Credit Allowed

The applicant’s firm in this case is in the business of trading and supply of iron scrap, purchased goods in August 2018 from a registered supplier, M/s Arvind Metal Suppliers, Nunhai, Agra, against two valid tax invoices and related e-way bills. The payment was made before the supplier via banking channels. The supplier had duly […]

Calcutta HC's Order In The Case of Aparajita Mukherjee V/S Union of India & Ors

Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays

The Calcutta High Court supported a taxpayer’s right to a fair hearing under the Goods and Services Tax (GST) system. This decision allows the taxpayer to file a new appeal due to technical issues that prevented them from accessing the online system. The High Court, in a petition filed by Aparajita Mukherjee (the applicant), noted […]

Orissa HC's Order In Case of M/s Amit Metalics Company vs. Joint Commissioner of State Tax

Orissa HC Dismisses Petition on GST ITC Claims for a Non-Existent Entity and Fake Invoices

In a case about the rejection of the GST ITC claim due to allegations of a non-existent entity and fake invoices, the Orissa High Court mandated the parties to avail the statutory remedy and disregarded the petition. The applicant, Amit Metalics Company has contested the order on 1st July 2025 passed under section 74 of […]

Madras HC's Order In Case of V.Janarthanan vs. The State Tax Officer (Ins)-III

Madras HC Orders Fresh GST Assessment: Contractor May Prove Pre-2022 Work to Avoid 18% Tax

The Madurai Bench of the Madras High Court, in a ruling on the applicable GST rate for a works contract completed before the 2022 rate revision, directed the department to reassess the demand based on the evidence submitted. The petitioner, V. Janarthanan, a contractor, challenged an assessment order issued under Section 74. The department raised […]

Delhi HC's Order In The Case of Ambika Traders Through Proprietor Gaurav Gupta V/S Additional Commissioner, Adjudication DGGSTI, CGST

Delhi HC: Consolidated GST SCN Must for Multiple-Year ITC Mismatch Allegations

Consolidated show cause notice u/s 74 of the CGST is allowable and required to find out the fake claim of the ITC for the period, Delhi High Court ruled. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said that, “The nature of ITC is such that fraudulent utilization and availment of […]

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