#rule 142

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GST demand quashed as notices uploaded only in “Additional Notices and Orders” tab were held not properly communicated

Case Title: St. Xavier’s College Calcutta Alumni Association vs. Dy. Commissioner of Revenue, CGST & Ors.Court: Calcutta High Court (Original Side)Petition Number: WPO/559/2024Category: Procedural Validity – Service of Notice / Natural JusticeDate of Judgement: 9 January 2025Relevant Sections: Section 73 of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras 1–2) The petitioner,…

GST demand quashed as notices uploaded only in “Additional Notices and Orders” tab were held not properly communicated

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Payment of GST demand in wrong form directed to be regularized through DRC-03A, with refund allowed under Section 54 for excess recovery

Case Summary Case Title: AB Engineering Enterprises & Anr. v. State of West Bengal & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction (Appellate Side)Petition No.: WPA 30767 of 2024Date of Judgment: 17.02.2025Category of Dispute: Payment of GST demand – Mode of payment and adjustment anomalyRelevant Sections/Rules: Section 73, Section 54 CGST/WBGST Act, 2017; Rule 142(2) & Rule…

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GST demand quashed as summary of SCN without proper notice, signature, and hearing was held invalid under Section 73 and Rule 142

Case Summary Case Title: Rohul Amin Akand v. State of Assam & Ors.Court: Gauhati High CourtPetition No.: WP(C)/6467/2024Date of Judgment: 12.12.2024Category of Dispute: Validity of SCN and GST adjudication order – Natural Justice, Authentication of Notices, Section 73 proceedingsRelevant Sections: Section 73, Section 75(4), Section 2(91) of the CGST/AGST Act, Rule 142 and Rule 26(3) of the CGST…

GST demand quashed as summary of SCN without proper notice, signature, and hearing was held invalid under Section 73 and Rule 142

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GST demand quashed as unsigned SCN summary and lack of hearing rendered proceedings invalid

Case Summary Court: Gauhati High CourtCase No.: WP(C)/4159/2025Parties: Shreearihant Logistics Pvt. Ltd. vs. State of Assam & Ors.Date of Judgment: 31.07.2025Category: Input Tax Credit / Demand under Section 73Relevant Provisions: Section 73, Section 75(4), Section 2(91), Section 160, Section 169 of CGST/State GST Acts; Rule 142(1)(a), Rule 26(3) of CGST Rules, 2017 Facts (Paras 2–5) The…

GST demand quashed as unsigned SCN summary and lack of hearing rendered proceedings invalid

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Writ petition rendered infructuous as DRC-07 was subsequently issued enabling appeal under Section 107 of UPGST Act

Case Details Case Title: M/s Pankaj Foam House v. State of U.P. and 2 others Court: High Court of Judicature at Allahabad, Chief Justice’s Court Petition Number: Writ Tax No. 134 of 2025 Neutral Citation: 2025:AHC:26064-DB Date of Judgment: 24.02.2025 Coram: Hon’ble Chief Justice Arun Bhansali, Hon’ble Justice Kshitij Shailendra Category of Dispute: Appeal filing – DRC-07…

Writ petition rendered infructuous as DRC-07 was subsequently issued enabling appeal under Section 107 of UPGST Act

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Rule #142: Toilet terrorists

Rule #142: Toilet terrorists

 Public “toilet terrorists”! You know who I’m talking about. People who walk into a common can, destroy the cubicle and walk out without flushing their last burrito land mine into the river system. These people must be stopped! I purposely describe them as terroristsbecause it’s like leaving a bomb in a public place. Think about when you stumble upon one of these “bombs”. You stroll into the loo…

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