#cgst section 73

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Demand under Section 73 quashed as the Show Cause Notice was uploaded in an inaccessible “Additional Notices” tab, causing denial of natural justice due to non-service and resulting non-participation in adjudication.

Case Summary W.P.(C) 2356/2024, High Court of Delhi(Section 73 – Demand Order; Category: Adjudication / Natural Justice)Date of Judgment: 16.02.2024 FACTS (Paras 1–2, 4–7, 8–9) The petitioner challenged the demand order dated 29.11.2023 passed under Section 73 of the CGST Act, asserting that no Show Cause Notice (SCN) was ever received. As seen from the taxpayer’s portal, the SCN dated…

Demand under Section 73 quashed as the Show Cause Notice was uploaded in an inaccessible “Additional Notices” tab, causing denial of natural justice due to non-service and resulting non-participation in adjudication.

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Assessment orders quashed as rejection based on format non-compliance held violative of natural justice

Case Title: M/s Benayah Solutions vs. Assistant Commissioner of Commercial Taxes & Anr.Court: High Court of Karnataka, BengaluruPetition No.: Writ Petition No. 8477 of 2025 (T-RES)Date of Judgment: 4 July 2025Category: Refund / Assessment Scrutiny / Natural JusticeRelevant Sections: Section 73 & 107 of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras 2–5) M/s Benayah Solutions,…

Assessment orders quashed as rejection based on format non-compliance held violative of natural justice

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GST demand set aside as notice was uploaded only under “Additional Notices” tab and not properly served, violating principles of natural justice

Case Summary Case Title: M/s Light Group v. State of Madhya Pradesh & OthersCourt: High Court of Madhya Pradesh, JabalpurPetition No.: Writ Petition No. 11572 of 2025Date of Judgment: 24 April 2025Category of Dispute: Demand under Section 73 – Violation of Natural JusticeRelevant Sections: Sections 73 & 75(3) of the CGST Act, 2017Neutral Citation: 2025:MPHC-JBP:18674 Facts (Para 1–3) M/s Light…

GST demand set aside as notice was uploaded only under “Additional Notices” tab and not properly served, violating principles of natural justice

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Ex parte GST assessment order set aside as notices were uploaded under incorrect column, denying opportunity of hearing

Case Title: Tvl. Sri Murugan Agro Agencies vs The Deputy State Tax Officer, Sathyamangalam Assessment Circle, ErodeCourt: High Court of Judicature at MadrasPetition No.: W.P. No. 10866 of 2025 and W.M.P. Nos. 12249 & 12252 of 2025Date of Judgement: 02.04.2025Relevant Section: Section 73 of the CGST/TNGST Act, 2017Category: Assessment – Violation of natural justice Facts (Para 2–4): The…

Ex parte GST assessment order set aside as notices were uploaded under incorrect column, denying opportunity of hearing

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GST recovery proceedings kept in abeyance as Himachal Pradesh High Court defers challenge to Section 168A and time-limit extension notifications pending Supreme Court adjudication

Case Details Case Title: Ozone Pharmaceuticals Ltd. v. Union of India and another Court: High Court of Himachal Pradesh, Shimla Petition Number: CWP No. 10623 of 2025 Date of Judgement: 04.07.2025 Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Hon’ble Mr. Justice Sushil Kukreja Category of Dispute: Extension of time limit for adjudication under Section 73 – validity of Section 168A and…