#drc-07

W.P.(MD) No.18365 of 2025 — Madras High Court (Madurai Bench) — Order dated 07.07.2025 Category: Jurisdiction & Procedural Validity — Second GST DRC-07 proceedings; Section 161 rectificationRelevant Provisions: Sections 73, 161 of the TNGST/CGST Act; Rule 142 of CGST Rules. Facts (with para references) The petitioner, M/s JR Enterprises, was earlier subjected to an adverse assessment order in…

Case Title: M/s. Ebix Smartclass Educational Services Pvt. Ltd. v. Commercial Tax Officer & Anr.Court: High Court of Karnataka at BengaluruPetition No.: W.P. No. 34351 of 2024 (T-RES)Date of Judgment: 8 January 2025Category of Dispute: Adjudication and Recovery — Opportunity of HearingRelevant Sections: Section 73 and 75(4) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras…

Case Title: A.R. Steels vs. Deputy Commissioner of Commercial Taxes (Audit)-5.7, Bengaluru & Anr.Court: High Court of Karnataka, BengaluruPetition No.: W.P. No. 17451 of 2024 (T-RES)Category: Input Tax Credit – Difference between GSTR-3B and GSTR-2ADate of Judgment: 03 April 2025Relevant Sections: Section 74(9) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017Relevant Circular: Circular No.…

Case: M/s. Sahithi Marketers v. Superintendent of Central Tax, Karimnagar (Urban) Range & Ors.,Court: High Court for the State of Telangana, HyderabadPetition No.: W.P. No. 4005 of 2025Date of Judgment: 20 February 2025Category: Limitation / Validity of Unsigned GST Orders / Maintainability of WritRelevant Sections: Section 73, Section 107 of the CGST Act, 2017; Article 226 of the Constitution of…

Case Title: Thota Nagabhushanam v. Assistant Commissioner and OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 18781 of 2024Judgment Date: 19 February 2025Category: Assessment Order – ValidityRelevant Sections: Sections 160 & 169 of the CGST Act, 2017 Facts (Paras 1–2) The petitioner, Thota Nagabhushanam, was issued an assessment order dated 29.09.2023 under the GST…

Case Title: Paramount Footwear v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 30400 of 2024Date of Judgment: 24 December 2024Category of Dispute: Assessment Order – Validity of Unsigned OrderRelevant Provisions: Sections 160 & 169, Central Goods and Services Tax Act, 2017 Facts (Paras 1–3) Paramount Footwear, the petitioner, was served with…

Case Title: Pharmaceutical and Medical Devices Bureau of India (PMBI) v. State of Haryana and OthersCourt: High Court of Punjab & Haryana, ChandigarhPetition No.: CWP-12111-2025 (O&M)Category: Appeal Delay – Procedural DefaultDate of Judgment: 13.05.2025Relevant Section: Section 107(4) of the CGST Act, 2017 (Time limit for filing appeal before Appellate Authority) Facts (Paras 1–2): The…

Case: Procandour Automotive Systems Private Limited v. Commercial/State Tax Officer, Oragadam, Sriperumbudur Station, ChennaiCourt: Madras High CourtPetition No.: W.P. No. 12117 of 2024 & W.M.P. Nos. 13215 and 13217 of 2024Date of Judgment: 18.03.2025Relevant Section: Section 73 of the CGST/TNGST Act, 2017Category of Dispute: Input Tax Credit – Violation of principles of natural justice Facts…