M/s. SRI DURGA BHAVANI ENTERPRISES v. ASSISTANT COMMISSIONER STATE TAX & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the assessment proceedings initiated under Section 73 of the CGST Act on the ground that the Show Cause Notice (SCN) itself was issued beyond the limitation period prescribed under Section 73(2). The dispute related to the Financial Year 2020-21. The Department issued the […]
M/s GRADE ONE IRON SCRAP v. SUPERINTENDENT OF CENTRAL TAX, ASSISTANT COMMISSIONER OF CENTRAL TAX AND UNION OF INDIA, DELHI
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the Show Cause Notice dated 24.11.2023 proposing cancellation of GST registration and the consequential Order dated 12.12.2023 cancelling the registration. The principal ground of challenge was that neither the Show Cause Notice nor the cancellation order bore the physical or digital signature of […]
M/s NAVYA NUCHU v. THE TELANGANA STATE APPELLATE AUTHORITY FOR ADVANCE RULING (GOODS AND SERVICES TAX) & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner had sought an Advance Ruling under the Telangana Goods and Services Tax Act, 2017 in respect of the GST implications of renting immovable property. The Authority for Advance Ruling (AAR) passed its order on 09.02.2024. Aggrieved by the ruling, the petitioner preferred a statutory […]
WATER TECH ENGINEERS v. ASSISTANT COMMISSIONER OF CGST & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the validity of the adjudication proceedings under the GST law on the ground that the summary of the order in Form GST DRC-07, which communicated the tax demand, did not bear either the physical signature or the digital signature of the Proper Officer. […]
M/s K MADHUKAR COMPANY v. THE ASSISTANT COMMISSIONER (ST)
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017, on the ground that it was passed beyond the statutory period of limitation prescribed under the Act. The Department had issued the Show Cause Notice (SCN) on […]
M/s LAKSHMI BHANU STEEL TRADERS v. ASSISTANT COMMISSIONER (ST), MADHAPUR-2 CIRCLE, HYDERABAD & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the validity of the assessment order passed under Section 73 of the CGST Act on the sole ground that the adjudication order was passed after expiry of the statutory limitation period prescribed under Section 73(10). The Department had passed the final adjudication order […]
M/s MAANC INC. v. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s. Maanc Inc., challenged an Order-in-Original dated 05.02.2025 passed under Section 74 of the CGST Act, 2017, whereby the Proper Officer confirmed certain demands of CGST and SGST, along with interest and penalty, while dropping some other proposed demands. The proceedings covered multiple financial […]
SABITA BAGH v. COMMISSIONER OF CT AND GST, ODISHA & ORS
Orrisa HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Sabita Bagh, challenged the show cause notice dated 30.10.2024 and the order dated 19.11.2024 whereby the GST registration was cancelled under the provisions of the Central Goods and Services Tax Act, 2017. Before the Orissa High Court, the petitioner did not dispute the tax […]
M/s. Pon Pure Chemical India Private Limited. dated 24.06.2026
AAR | DECISION Analytical Video : Introduction The applicant, M/s. Pon Pure Chemical India Private Limited, is engaged in the manufacture and trading of chemicals and is registered under the GST law. For transportation of raw materials and finished goods, it entered into transportation agreements with various transporters. Since chemicals are susceptible to normal transit […]
M/s ZYVANA INTEGRATED SERVICES PVT. LTD. v. ADDITIONAL COMMISSIONER OF GST AND CENTRAL EXCISE
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Zyvana Integrated Services Pvt. Ltd., challenged the Order-in-Original dated 31.05.2023, whereby demands proposed under three separate show cause notices were confirmed. The primary grievance before the Madras High Court was against the imposition of 100% penalty under Section 74 of the CGST Act […]