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Refund directed to be processed within two weeks as appellate order had set aside the demand, leaving no legal basis for withholding the consequential refund.

ADEPT Artvertising Solutions Pvt. Ltd. v. Commissioner of State GST Delhi High Court | W.P.(C) 3787/2024 | Order dated 04.09.2024Category: Refund Consequent to Appellate Order | Relevant Provisions: Sections 54, 74, 107 CGST Act; Rule 92 CGST Rules FACTS OF THE CASE (Paras 1–6) The petitioner sought a writ directing sanction of refund of ₹1,79,56,085/-, consequent to an Order-in-Appeal dated…

#Consequential Refund #Delhi High Court #DRC-01 #GST Refund #Order-in-Appeal #Rule 92 #Section 74 CGST #Writ Petition

Assessment order and penalty under GST set aside; matter remitted for reconsideration as assessee was denied opportunity of effective reply

Case Title: P. G. Metal v. The Assistant Commissioner (ST), Kuzhithurai Assessment Circle & Anr.Court: Madurai Bench of Madras High CourtPetition No.: W.P.(MD) No. 22015 of 2025Date of Judgment: 12.08.2025Category: Assessment Order – Input Tax Credit & PenaltyRelevant Sections: Section 73, Section 74, and Section 122(1)(vii) of the CGST/SGST Acts, 2017 Facts (Para 2–4) The petitioner, P. G.…

#DRC-01 #fake invoice allegation #GST Assessment #Input Tax Credit #Madras High Court #Natural Justice #penalty under Section 122 #Reassessment

GST demand notice directed for adjudication after considering taxpayer’s reply and personal hearing opportunity

Case Summary: M/s. Sasmita Traders v. Superintendent, Bhubaneswar XI Range, Bhubaneswar & AnotherHigh Court of Orissa at CuttackWP(C) No. 912 of 2025 | Order dated: 13.01.2025Category: Demand Notice & Adjudication ProcedureRelevant Provisions: Section 73 and Section 75 of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Para 1–2) The petitioner, M/s. Sasmita Traders, challenged a…

#Adjudication #Demand Notice #DRC-01 #GST #Natural Justice #Orissa High Court #Procedural Fairness #Reply to Show Cause #Section 75(4)

Fresh SCN upheld as Court held earlier notices did not survive once de-novo proceedings were directed

Case Summary Case Title: M. P. Commodities Pvt. Ltd. & Anr. v. State of Gujarat & Anr.Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 18169 of 2023Date of Judgement: 11.12.2024Category of Dispute: Validity of SCN (Show Cause Notice) and De-novo proceedingsRelevant Sections: Articles 226 & 227 of the Constitution; CGST Act provisions on SCN – Form DRC-01,…

#de-novo adjudication #DRC-01 #DRC-07 #GST Litigation #GST SCN #Gujarat High Court #Natural Justice

Show-cause notice and demand challenged as Gujarat High Court found insufficient time given for GST audit compliance and granted interim protection

Case Details Case Title: Sai Consulting Engineers Private Limited v. Union of India & Ors.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 7865 of 2025Date of Order: 11 July 2025Category of Dispute: Natural Justice / Show Cause Notice / GST Audit – Procedural ValidityRelevant Sections: Section 65, Section 73, Section 74 of CGST Act, 2017; Rule 142 of CGST…

#DRC-01 #GST Audit #GST Litigation #Gujarat High Court #limitation under GST #Natural Justice #Section 73 #Section 74 #Show Cause Notice

GST demand quashed as court held that summary of show cause notice in DRC-01 cannot substitute mandatory notice under Section 73(1)

Facts (Para 2–5) The petitioner, a proprietorship firm engaged in printing materials, had obtained GST registration in Assam. The Assistant Commissioner of State Tax issued an order dated 14.12.2023 under Section 73 of the AGST Act, alleging wrongful availment of ITC. The challenge was that no proper show cause notice under Section 73(1) was issued, and only a summary in Form GST DRC-01 along…

#DRC-01 #Gauhati High Court #GST #Input Tax Credit #Natural Justice #Section 73 #Show Cause Notice

Unsigned GST demand set aside as summary in Form DRC-01 cannot replace proper show cause notice; denial of hearing under Section 75(4) violates natural justice

Case Details Case Title: Rosida Sultana v. State of Assam & Ors.Court: Gauhati High CourtCase No.: WP(C)/6466/2024Judgment Date: 12.12.2024Category: Demand & Recovery – Validity of SCN and natural justiceRelevant Sections: Section 73, Section 75(4), Section 2(91) of CGST/AGST Act, 2017; Rule 142, Rule 26(3) of CGST Rules, 2017 Facts (Para 2–6) The petitioner challenged a GST demand order dated…

#DRC-01 #Gauhati High Court #GST Litigation #Natural Justice #Section 73 #Show Cause Notice #Taxpayer Rights

Unsigned GST notices and lack of proper Show Cause Notice led to quashing of demand; Court held that summary in DRC-01 is not a substitute and absence of hearing violates Section 75(4)

Case: Sri Tapan Halder v. State of Assam & Ors. Court: Gauhati High CourtPetition No.: WP(C)/5703/2024Date of Judgment: 29.11.2024Category: Demand – Validity of Show Cause Notice and Natural JusticeRelevant Sections: Section 73, Section 75(4), Section 2(91) of CGST/AGST Act; Rule 142(1)(a), Rule 26(3) of CGST Rules Facts (Para 2–3, 6–7) The petitioner was issued a summary of show cause notice in…

#DRC-01 #Gauhati High Court #GST Litigation #Natural Justice #Section 73 #Section 75(4)#Show Cause Notice #unsigned notice

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