#gst demand quashed

[gstindiaguide-blog1]

GST demand set aside as cryptic adjudication order was held violative of principles of natural justice for non-consideration of taxpayer’s detailed reply

Case Reference Ethos Limited v. Assistant Commissioner, Department of Trade and Taxes & Anr.Court: High Court of DelhiPetition: W.P.(C) 3797/2024Category of dispute: Adjudication under Section 73 – Input Tax Credit / Output Tax discrepancyDate of judgment: 14 March 2024Relevant statutory provisions: Sections 73 and 75(3) of the Central Goods and Services Tax Act, 2017 Facts The petitioner, Ethos…

GST demand set aside as cryptic adjudication order was held violative of principles of natural justice for non-consideration of taxpayer’s detailed reply

[gstindiaguide-blog1]

GST demand set aside and matter remanded as assessee was bona fide misled by closure of scrutiny proceedings under Section 61 Delhi Soccer Pvt. Ltd. v. Union of India & Ors., Delhi High Court, W.P.(C) 7804/2024, Section 73 CGST Act, Category – Input Tax Credit / Scrutiny & Adjudication, decided on 28 May 2024 Facts The petitioner was subjected to scrutiny proceedings under Section 61 of the…

[gstindiaguide-blog1]

GST demand quashed as cryptic adjudication under Section 73 was held unsustainable for failure to consider the taxpayer’s detailed reply and absence of proper opportunity to furnish documents

Case Summary Case: Bona Vita Technologies Pvt. Ltd. v. Sales Tax Officer (Class II), AVATO Ward 94, Zone 8, New DelhiCourt: High Court of DelhiPetition No.: W.P.(C) 4718/2024 & CM APPL. 19296/2024Date of Judgment: 02.04.2024Relevant Statutory Provisions: Sections 73, 75(3) CGST Act, 2017; Rule-based adjudication principlesCategory of Dispute: Demand under Section 73 — Output tax understatement,…

[gstindiaguide-blog1]

GST demand quashed as unsigned assessment order held invalid for want of legal authenticity

Case Title: Ramesh Traders v. Deputy Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 30324 of 2024Category: Assessment – Validity of GST Assessment OrderDate of Judgment: 24 December 2024Relevant Sections: Sections 160 & 169 of the CGST Act, 2017 Facts (Para 2–3): The petitioner, Ramesh Traders, was issued an assessment order in Form GST…

GST demand quashed as unsigned assessment order held invalid for want of legal authenticity

[gstindiaguide-blog1]

GST demand quashed as personal hearing was fixed before reply filing and thus held to be an empty formality

Case Reference: M/s Panvo Organics Private Limited v. Assistant Commissioner, GummidipoondiMadras High Court | W.P. No. 2862 of 2025 | Date of Judgment: 04.02.2025Category: Principles of Natural Justice / Adjudication ProcedureRelevant Section: Section 75(4) of the CGST Act, 2017 Facts (Para 3–5) M/s Panvo Organics Pvt. Ltd. received a show cause notice (SCN) dated 26.12.2023 under the CGST Act,…

GST demand quashed as personal hearing was fixed before reply filing and thus held to be an empty formality

[gstindiaguide-blog1]

GST demand quashed as unsigned notices and orders were held invalid for not being digitally signed under Rule 26(3)

Case Details Case Title: Sandip Kumar Singh v. State of Jharkhand & Ors.Court: High Court of Jharkhand at RanchiPetition No.: W.P.(T) No. 2129 of 2025Date of Judgment: 06.05.2025Category of Dispute: Validity of GST notices and orders – Requirement of Digital SignatureRelevant Sections: Section 73(1) of JGST Act, 2017; Rule 26(3) of JGST Rules, 2017 Facts (Para 2) The petitioner, proprietor of M/s…

GST demand quashed as unsigned notices and orders were held invalid for not being digitally signed under Rule 26(3)

[gstindiaguide-blog1]

GST demand quashed as transfer of leasehold rights was held to be sale of immovable property beyond scope of supply

Case Summary Case Title: Quilon Real Industries Pvt. Ltd. v. Union of India & Ors.Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 3585 of 2025Date of Judgment: 04 July 2025Category of Dispute: Classification – Assignment of leasehold rights (Supply vs. Immovable property)Relevant Sections: Sections 7(1)(a), 9, 74 of the CGST/SGST Act; Clause 5(b) of Schedule…

GST demand quashed as transfer of leasehold rights was held to be sale of immovable property beyond scope of supply

[gstindiaguide-blog1]

Final GST demand order quashed as absence of mandatory personal hearing under Section 75(4) vitiated proceedings

Case Summary Case Title: Eminent Logistics v. The Assistant Commissioner of State Tax, Ballygunge & Ors.Court: Calcutta High CourtPetition No.: WPA 3877 of 2025Category of Dispute: Validity of order under Section 73 without personal hearing (Natural Justice)Date of Judgment: 23.06.2025Relevant Sections: Section 73 & Section 75(4) of the CGST/WBGST Act, 2017 Facts (Para 1–2) The petitioner,…

Final GST demand order quashed as absence of mandatory personal hearing under Section 75(4) vitiated proceedings