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.

The Allahabad High Court quashed penalty proceedings under Section 129(3) of the GST Act where electronic goods were transported in a different vehicle than mentioned in the e-way bill. The Court held that since tax invoices contained specific serial numbers and physical verification matched goods with documents, no intention to evade tax could be inferred. A mere technical lapse of not updating the vehicle number by the transporter could not justify penalty. Refund of deposited amount directed.

The Punjab & Haryana High Court disposed of a writ petition against GST demand orders, holding that since the GST Appellate Tribunal is not functional, the petitioner may file an appeal as per Circular No. 224/18/2024-GST. Upon making pre-deposit and filing an undertaking, recovery of balance demand shall remain stayed.

The Department raised GST demands for FYs 2017-18 to 2020-21 against Pushpa Gupta, proprietor of M/s M.G. Sarees, who had passed away on 14.06.2021. Despite cancellation of registration in July 2022, show cause notices and orders under Section 73 were issued in her name. The High Court held that determination against a dead person is void ab initio. Recovery must proceed only against legal representatives after due notice. Orders quashed.

The petitioner’s GST registration was cancelled for non-filing of returns based on a defective show cause notice. The notice, though granting 30 days for reply, fixed hearing before expiry, without specifying venue. The Court held such notice invalid and quashed both notice and cancellation order, allowing fresh proceedings.

The assessee challenged consolidated GST demand orders under Section 74 for July 2017–March 2022, seeking quashing via writ petition. The Gujarat High Court dismissed the writ, holding an efficacious statutory remedy under Section 107 existed. Citing Commercial Steel Ltd. (SC), it relegated the assessee to appeal, declining interference in writ jurisdiction.

The petitioner challenged GST demand orders on grounds that the Show Cause Notice (SCN) and reminders were uploaded only under the “Additional Notices Tab” of the GST portal, resulting in lack of knowledge and non-filing of reply. The Court found that opportunity of hearing was denied. Following earlier precedents, it set aside the impugned orders and remanded the matter, directing the Department to issue notices properly and allow fresh adjudication after granting the petitioner full opportunity of hearing.

The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, challenging the impugned Order-in-Appeal dated 30th June, 2025 passed by Joint Commissioner, CGST Appeals-II, Delhi (hereinafter, ‘impugned Order-in-Appeal’).

The Court made the following order: (per Hon’ble Sri Justice T.C.D.Sekhar) The petitioner is a registered dealer under GST Act, 2017, aggrieved by the adjudication order dated 29.03.2023 passed by the 1 st respondent levying penalty under Section 122(1)(ii) of the GST Act, 2017, for the period from July 2017 to December 2021 and the appeal order dated 10.12.2024 passed by the 3rd respondent confirming the adjudication order, the present writ petition is filed.