Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which stated that the petitioner had availed ITC which was not available to him as per Section 17(5) of the RGST.
Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pending since 2022 under GST rules.
Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement within six weeks.
Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amount to be adjusted in tax returns.
Gujarat HC dismisses writ petition in Vipinkumar Kevalchand Shrishrimal Vs State of Gujarat, citing alternative appeal remedy under Section 107 of the GST Act.
Bombay HC sets aside entry tax order against Mediacom, citing procedural lapses. Fresh adjudication ordered with full hearing and access to key documents.
Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matter upon deposit of 10% disputed tax. No personal hearing provided.
Orissa High Court sets aside GST penalty order, allowing Hemanta Kumar Sharma a final opportunity to present his case due to health-related absence.
Allahabad HC invalidates GST assessment issued posthumously, directing fresh notice to the successor. Case: Upmanyu Kattha Industries Vs State of U.P.
Uttarakhand HC permits revocation of GST cancellation if dues, penalties, and interest are paid. Petitioner granted two weeks to apply under Section 30 of CGST Act.
