#drc-07

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Madras HC: ITC Cannot Be Denied Solely Due to Supplier’s Cancellation of Registration The Madras High Court, in Clear Secured Service Private Limited v. Assistant Commissioner (ST), reiterated that while the burden of proving entitlement to Input Tax Credit (ITC) lies upon the registered person, the tax authorities are required to objectively examine the evidence produced by the taxpayer.... https://gstindiaguide.com/madras-hc-itc-denial-supplier-cancellation-clear-secured-service-private-limited/

Madras HC: ITC Cannot Be Denied Solely Due to Supplier's Cancellation of Registration

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Magnum Estates Pvt. Ltd. v. Additional Commissioner, GST – Orissa High Court The Orissa High Court, in Magnum Estates Pvt. Ltd. v. Additional Commissioner, GST, examined the consequences of an error in Form GST DRC-07 that wrongly reflected an interest demand under the head of "Tax", thereby affecting the statutory pre-deposit required for filing an appeal before the GST Appellate Tribunal under Section 112 of the CGST Act.... https://gstindiaguide.com/magnum-estates-pvt-ltd-v-additional-commissioner-gst-orissa-high-court-section-112-pre-deposit/

Magnum Estates Pvt. Ltd. v. Additional Commissioner, GST – Orissa High Court

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M.M. Motors v. Senior Joint Commissioner of Revenue – Calcutta High Court Clarifies Limitation for GST Orders under Section 73 The Calcutta High Court, in M.M. Motors & Anr. v. Senior Joint Commissioner of Revenue, Berhampore Circle, WBGST & Ors.... https://gstindiaguide.com/mm-motors-v-senior-joint-commissioner-of-revenue-gst-limitation-calcutta-high-court/

M.M. Motors v. Senior Joint Commissioner of Revenue – Calcutta High Court Clarifies Limitation for GST Orders under Section 73

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Second GST demand proceedings quashed as the Court held that issuing a fresh DRC-07 for the same period was without jurisdiction when the earlier order was already under appeal, and rectification under Section 161 was the proper legal route.

W.P.(MD) No.18365 of 2025 — Madras High Court (Madurai Bench) — Order dated 07.07.2025 Category: Jurisdiction & Procedural Validity — Second GST DRC-07 proceedings; Section 161 rectificationRelevant Provisions: Sections 73, 161 of the TNGST/CGST Act; Rule 142 of CGST Rules. Facts (with para references) The petitioner, M/s JR Enterprises, was earlier subjected to an adverse assessment order in…

Second GST demand proceedings quashed as the Court held that issuing a fresh DRC-07 for the same period was without jurisdiction when the earlier order was already under appeal, and rectification under Section 161 was the proper legal route.

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GST demand and recovery notices quashed as ex parte orders were passed without service of show-cause notice after registration cancellation

Case Title: M/s. Ebix Smartclass Educational Services Pvt. Ltd. v. Commercial Tax Officer & Anr.Court: High Court of Karnataka at BengaluruPetition No.: W.P. No. 34351 of 2024 (T-RES)Date of Judgment: 8 January 2025Category of Dispute: Adjudication and Recovery — Opportunity of HearingRelevant Sections: Section 73 and 75(4) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras…

GST demand and recovery notices quashed as ex parte orders were passed without service of show-cause notice after registration cancellation

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Ex-parte GST demand orders set aside as High Court allows reconsideration due to non-receipt of show cause notice and directs fresh hearing in light of CBIC Circular 183/15/2022-GST

Case Title: A.R. Steels vs. Deputy Commissioner of Commercial Taxes (Audit)-5.7, Bengaluru & Anr.Court: High Court of Karnataka, BengaluruPetition No.: W.P. No. 17451 of 2024 (T-RES)Category: Input Tax Credit – Difference between GSTR-3B and GSTR-2ADate of Judgment: 03 April 2025Relevant Sections: Section 74(9) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017Relevant Circular: Circular No.…

Ex-parte GST demand orders set aside as High Court allows reconsideration due to non-receipt of show cause notice and directs fresh hearing in light of CBIC Circular 183/15/2022-GST

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Writ petition dismissed as delay and alternate appellate remedy barred challenge to GST order despite contention on unsigned DRC-07 and limitation

Case: M/s. Sahithi Marketers v. Superintendent of Central Tax, Karimnagar (Urban) Range & Ors.,Court: High Court for the State of Telangana, HyderabadPetition No.: W.P. No. 4005 of 2025Date of Judgment: 20 February 2025Category: Limitation / Validity of Unsigned GST Orders / Maintainability of WritRelevant Sections: Section 73, Section 107 of the CGST Act, 2017; Article 226 of the Constitution of…

Writ petition dismissed as delay and alternate appellate remedy barred challenge to GST order despite contention on unsigned DRC-07 and limitation

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Assessment order quashed as unsigned order held invalid and lacking legal sanctity

Case Title: Thota Nagabhushanam v. Assistant Commissioner and OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 18781 of 2024Judgment Date: 19 February 2025Category: Assessment Order – ValidityRelevant Sections: Sections 160 & 169 of the CGST Act, 2017 Facts (Paras 1–2) The petitioner, Thota Nagabhushanam, was issued an assessment order dated 29.09.2023 under the GST…

Assessment order quashed as unsigned order held invalid and lacking legal sanctity