Learned Counsel appearing for the Respondents accepts notice.

The Orissa High Court quashed the order passed under Section 73 of the GST Act for FY 2021–22, where demand of Rs.51,39,498/- was raised, including a previously adjudicated and recovered demand of Rs.21,38,338/- for April–September 2021. The Court held that inclusion of already adjudicated demand amounted to double taxation, rendering the order unsustainable. The matter was remanded for fresh adjudication limited to October 2021–March 2022 with directions for due process.

The petitioner’s rectification application under Section 161 of the TNGST Act was rejected. Instead of filing an appeal, the petitioner invoked writ jurisdiction. The High Court dismissed the writ, and the Supreme Court upheld this view.

This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the blocking of its Electronic Credit Ledger by an order dated June 20, 2025, passed by the Commissioner, Central Goods and Services Tax Act, Ghaziabad.

The present petition has been filed by the Petitioner challenging the retrospective cancellation of its GST registration with effect from 30th August 2019 vide order for cancellation of registration dated 16th March, 2023.

This hearing has been done through hybrid mode.

1. Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. M Das, learned counsel appearing on behalf of Mr. S.K. Medhi, learned counsel for respondent No.1 and Mr. S.C. Keyal, learned senior Standing counsel, Finance Central Goods & Services tax, for the respondent Nos. 2 & 3.

The present petition has been filed by the Petitioner-Ganpati Polymers through its proprietor Mr. Ankur Jain under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 5th August, 2024 as also the impugned Order-in-Original dated 1st February, 2025 (hereinafter, ‘impugned order’) along with DRC-07 dated 9th February, 2025.

The delay of 105 days in filing the present petitions is condoned in the facts and circumstances of the case. Accordingly, IA No. 180588/2025 is allowed.

The Allahabad High Court granted bail to an accused arrested for alleged GST evasion by claiming false ITC, noting the offence is punishable up to five years, is compoundable, and the applicant expressed willingness to pay dues with penalty. Absence of criminal history and detention since arrest also weighed in favour.

The Gauhati High Court held that the Finance (No. 2) Act, 2024, inserting sub-sections (5) and (6) to Section 16 of the CGST Act with retrospective effect from 01.07.2017, overrides the original time bar in Section 16(4) for certain years. The petitioner’s ITC claim for FY 2018-19, earlier rejected as time-barred, was now permissible under amended provisions. The rejection order and related demand notice are quashed, and the matter remanded for fresh proceedings.

This is an application for condonation of delay in filing the present writ petition.