#gst judgment

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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 disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand

Case Title: M/s DTDC Express Limited v. Assistant Commissioner of Central Tax & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 461 of 2025Date of Judgment: 05.03.2025Category: Demand of Tax and Penalty – Goods Detained During TransitRelevant Section: Section 129 and 130 of the CGST Act, 2017 Facts (Paras 2–5): M/s DTDC Express Limited, a well-known courier service…

Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand