#article 226

Delhi HC: GST Adjudication Disputes Must Ordinarily Follow Section 107 Appeal Remedy The Delhi High Court held that GST disputes involving appreciation of evidence, cross-examination, electronic records and adjudication findings should ordinarily be pursued through the statutory appeal under Section 107 of the CGST Act. The Court dismissed the writ petition while protecting the petitioner by excluding the writ-pendency period for limitation.... https://gstindiaguide.com/wizard-digitek-computers-delhi-hc-gst-appeal-section-107/

Gujarat HC Quashes Reassessment: Deemed Dividend Cannot Apply Where Statutory Shareholding Conditions Are Not Met The Gujarat High Court quashed reassessment proceedings against Jorss Bullion Private Limited, holding that the conditions for deemed dividend under Section 2(22)(e) were not satisfied and that reopening beyond four years was impermissible where the assessee had fully disclosed all material facts during the original scrutiny assessment.... https://gstindiaguide.com/jorss-bullion-gujarat-hc-deemed-dividend-section-2-22-e-reassessment/

Calcutta High Court Remands GST Section 74 Proceedings to Decide Jurisdiction of Bureau of Investigation Officer The Calcutta High Court set aside GST adjudication and appellate orders against Sagar Ghosh and remanded the proceedings for fresh consideration. The adjudicating authority was directed to first decide whether a Bureau of Investigation officer possessed jurisdiction to adjudicate proceedings under Section 74 before examining the merits of the ITC dispute.... https://gstindiaguide.com/sagar-ghosh-v-deputy-commissioner-state-gst-calcutta-high-court-jurisdiction-section-74/

Karnataka High Court: Article 226 Writ Maintainable Against ECIR and Consequential PMLA Proceedings The Karnataka High Court has held that Article 226 jurisdiction can be invoked to examine the legality of an ECIR and consequential PMLA proceedings. Rejecting the Enforcement Directorate's preliminary objection in Gameskraft Technologies' case, the Court clarified that the ruling concerns maintainability alone and that the writ petition will now proceed for consideration on merits.... https://gstindiaguide.com/gameskraft-technologies-v-ed-karnataka-hc-ecir-maintainability-5-august-2026/

Andhra Pradesh High Court Directs Reconsideration of Delayed Income Tax Refund Claims The Andhra Pradesh High Court held that delayed income tax refund claims under Section 119(2)(b) cannot be rejected solely on the basis of the six-year limitation prescribed in CBDT Circular No. 9/2015. The Court directed reconsideration of Bhupathi Hotels Limited’s refund claims within six weeks.... https://gstindiaguide.com/bhupathi-hotels-income-tax-refund-delay-section-119-2-b/

Gujarat High Court Quashes Section 148 Notice Issued Beyond “Surviving Time” The Gujarat High Court quashed a reassessment notice issued under Section 148 after finding that it was issued beyond the limitation period surviving under the Income-tax Act read with TOLA. The Court held that the notice dated 31 August 2022 was time-barred and also set aside all consequential proceedings.... https://gstindiaguide.com/gujarat-high-court-quashes-section-148-notice-wealth-first-portfolio/

Uttarakhand High Court Rules on Limitation for GST Appeals under Section 107 The Uttarakhand High Court has held that GST Appellate Authorities cannot entertain appeals beyond the three-month limitation period and the additional condonable period of one month under Section 107. The Court, however, kept open the question of exercising writ jurisdiction against original adjudication orders based on the facts of each case.... https://gstindiaguide.com/uttarakhand-high-court-gst-appeal-limitation-section-107-2/

Delhi High Court Dismisses Sodexo’s GST Writ, Directs Statutory Appeal The Delhi High Court dismissed Sodexo India Services’ writ petition against a GST demand of approximately ₹8.75 crore, holding that disputes concerning sufficiency of evidence, consideration of replies and correctness of adjudication must ordinarily be raised through an appeal under Section 107 of the CGST Act.... https://gstindiaguide.com/delhi-high-court-dismisses-sodexos-gst-writ-directs-statutory-appeal/