#section 107 appeal

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GST registration cancellation set aside as retrospective cancellation was held arbitrary and appellate rejection on limitation alone was found unsustainable

Case Reference M/s Elasto Rubber Pvt. Ltd. v. Commissioner of SGST Delhi & Ors.Delhi High CourtW.P.(C) 9516/2024Category of Dispute: GST Registration – Cancellation with Retrospective Effect / Appellate DelayDate of Judgment: 15 July 2024 Facts The petitioner, a registered taxpayer under GST since 01.07.2017, was engaged in business operations and had regularly filed GST returns for the period…

GST registration cancellation set aside as retrospective cancellation was held arbitrary and appellate rejection on limitation alone was found unsustainable

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Assessment order not interfered with; writ disposed granting liberty to file appeal under Section 107 despite expiry of limitation

Case Title: M/s United Tas Exim Pvt Ltd v. Commercial Tax Officer, Tuticorin-II & AnrCourt: Madurai Bench of Madras High CourtPetition No.: W.P(MD) No. 22000 of 2025Date of Judgment: 11.08.2025Relevant Sections: Section 73, Section 65, and Section 107 of the CGST/TNGST Act, 2017Category: Assessment order – Appeal and limitation Facts (Para 2–4): M/s United Tas Exim Pvt Ltd, a registered dealer…

Assessment order not interfered with; writ disposed granting liberty to file appeal under Section 107 despite expiry of limitation

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Writ petition dismissed as not maintainable since efficacious appellate remedy under Section 107 of the GST Act was available against confiscation order

Case Reference:Sri Padmavati Energy Solutions India Pvt. Ltd. v. State of Karnataka & Ors.High Court of Karnataka, Dharwad BenchWrit Petition No. 103335 of 2025 (T-RES)Date of Judgment: 05 June 2025Relevant Sections: Sections 70, 107, 122, and 130 of the CGST/KGST Acts; Section 20 of the IGST ActCategory: Confiscation of Goods and Vehicle under GST Facts (Paras 1–5) The petitioner, Padmavati…

Writ petition dismissed as not maintainable since efficacious appellate remedy under Section 107 of the GST Act was available against confiscation order

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Writ dismissed as petitioner bypassed statutory appeal remedy against ITC reversal order under Section 73

Case Summary Case Title: Mahindra & Mahindra Limited v. Union of India & Ors.Court: High Court of Chhattisgarh, BilaspurPetition No.: Writ Petition (Tax) No. 42 of 2024Category of Dispute: Input Tax Credit (ITC) – challenge to reversal of ITCDate of Judgment: 21 March 2024Relevant Sections: Section 61, Section 73, Section 107 of the CGST Act, 2017 Facts (Para 4–5) The petitioner, Mahindra &…

Writ dismissed as petitioner bypassed statutory appeal remedy against ITC reversal order under Section 73

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Writ petition dismissed as GST demand order under Section 73(1) was held appealable before the statutory appellate authority, and writ jurisdiction could not be invoked bypassing the alternative remedy.

Case Summary Case Title: Canara Bank (Successor-in-Interest to Syndicate Bank) v. State of Chhattisgarh & Ors.Court: High Court of Chhattisgarh, BilaspurPetition No.: WPT No. 74 of 2024Category of Dispute: Challenge to demand order – natural justice & appealabilityDate of Judgment: 30.04.2024Relevant Sections: Section 73(1), Section 107 of the CGST Act, 2017 Facts (Para 1–2) The petitioner,…

Writ petition dismissed as GST demand order under Section 73(1) was held appealable before the statutory appellate authority, and writ jurisdiction could not be invoked bypassing the alternative remedy.

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GST registration cancellation referred for reconsideration as bank details were subsequently updated and liberty granted to file representation

Case: Jeevan Chandra Pant v. Commissioner, State Goods and Service Tax & another Court: High Court of Uttarakhand, NainitalPetition No.: Writ Petition No. 2977 of 2024 (M/S)Judgment Date: 25.10.2024Category: GST Registration Cancellation / RevocationRelevant Sections: Section 30 and Section 107 of the UKGST Act, 2017 Facts (Paras 1–4) The petitioner, a proprietor engaged in works contract…

GST registration cancellation referred for reconsideration as bank details were subsequently updated and liberty granted to file representation