Madras High Court condoned a delay of 129 days in filing GST appeal due to non-service of physical assessment order. It allowed the appeal to be heard on merits, observing that uploading the order on the portal without physical service denied the assessee fair opportunity.

Calcutta High Court allows conditional release of goods seized during inspection under Section 67, where the petitioner supplies exclusively to the Ministry of Defence. Court permits release against 20% bank guarantee and directs that no final decision be taken on show cause under Section 122 without court’s leave.

Madras High Court remanded the assessment orders for AYs 2018–19 to 2021–22 due to procedural lapses in hearing the assessee. The Court set aside the impugned order and granted the petitioner one final opportunity to submit objections, subject to payment of 10% of the disputed tax.

Heard learned counsel for the petitioner, learned counsel for respondent-Union of India and the learned Standing Counsel for the State-respondents.

The instant writ petition has been filed against the impugned orders dated 28.03.2025 and 01.05.2025 passed by the respondent no. 1 to the extent wherein the respondent no. 1 has remanded the matter to the Assistant/Deputy Commissioner for verification of facts relating to the petitioner.

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.

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.