#procedural lapse

[gstindiaguide-blog1]

Refund rejection set aside as the appellate authority misconstrued the taxpayer’s contention on document upload failure, and failure to authenticate annexures was held a curable defect not warranting denial of refund.

Case Title, Court, Petition No., Category & Statutory Provisions Case Title: M/s Mittal Footcare through its Proprietor v. Commissioner of Central Goods & Services Tax & Anr.Court: High Court of DelhiPetition No.: W.P.(C) 15518/2023 & CM Appl. 62158/2023Date of Judgment: 04 January 2024Category of Dispute: Refund of Input Tax Credit (ITC)Relevant Statutory Provisions: Section 54(1), CGST Act,…

Refund rejection set aside as the appellate authority misconstrued the taxpayer’s contention on document upload failure, and failure to authenticate annexures was held a curable defect not warranting denial of refund.

[gstindiaguide-blog1]

GST appeal restored as dismissal for not submitting self-certified order copy was held unjustified

Case Title: M/s Yakult Danone India Pvt. Ltd. v. Union of India & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-11252-2025Date of Judgment: July 18, 2025Coram: Hon’ble Mrs. Justice Lisa Gill and Hon’ble Mrs. Justice Sudeepthi SharmaRelevant Section: Section 107 of the CGST Act, 2017Category: Appeal—Dismissal on Technical Grounds Facts (Para 1–3) M/s Yakult Danone…

GST appeal restored as dismissal for not submitting self-certified order copy was held unjustified

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GST registration revocation rejection order quashed as Court directed restoration following the precedent in Tvl. Suguna Cutpiece Center case

Case Summary: Sri Vinayaga Engineering Works v. Assistant Commissioner (Circle), Tuticorin-II Assessment CircleCourt: Madurai Bench of Madras High CourtPetition No.: W.P.(MD) No.3034 of 2025 & W.M.P.(MD) No.2106 of 2025Date of Judgment: 03.02.2025Category: GST Registration Revocation / RestorationRelevant Section: Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 Facts…

GST registration revocation rejection order quashed as Court directed restoration following the precedent in Tvl. Suguna Cutpiece Center case

[gstindiaguide-blog1]

Audit proceedings stayed as absence of mandatory notice under Section 65(3) rendered demand prima facie unsustainable

Case Details Case Title: M/s Saboo Tor Pvt. Ltd. vs. State of H.P. and others Court: High Court of Himachal Pradesh Petition No.: CWP No. 13383 of 2024 Date of Judgment: 22 November 2024 Category of Dispute: Validity of GST Audit Proceedings / Input Tax Credit Demand Relevant Sections: Section 65(3), Section 74, Section 142(1)(a) of CGST Act; Rule 100(2), Rule 142(1)(a) of CGST Rules Facts…

Audit proceedings stayed as absence of mandatory notice under Section 65(3) rendered demand prima facie unsustainable