Judgement

The court set aside the order as department had violated Section 75(4) of the GST Act and also violated the principles of natural justice.

Madras HC Quashes GST Order for Lack of Personal Hearing; Allows Fresh Assessment with 25% Pre-Deposit

The Madras High Court quashed the GST registration cancellation order dated 28.02.2024 and restored the company’s GST registration.

Madras HC Revokes GST Registration Cancellation; Allows Filing of Pending Returns with Tax and Interest

tHE court did not cancel the order but gave liberty to the petitioner to file an appeal under Section 107 of the GST Act within 30 days.

Madras HC Upholds GST Demand Despite Proprietor's Death; Permits Appeal Against Liability u/s 93

The court quashed the penalty order and directed the tax officer to credit the petitioner's Electronic Cash Register.

High Court Quashes GST Penalty for Goods Delivered at Unregistered Address; Orders Refund to Electronic Cash Ledger

Then high court quashed the penalty order dated 30.07.2025, on the condition that the company furnish a bank guarantee of Rs. 10 lakhs to the tax department within 7 days.

E-Way Bill: HC Sets Aside GST Penalty on Medical Consignment; Orders Release Against Bank Guarantee

Since no personal service was effected and the proceedings were held illegal under Section 6(2)(b), the court quashed both Recovery Notice and Orders-in-Original.

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Madras HC Quashes GST Order for Lack of Personal Hearing; Allows Fresh Assessment with 25% Pre-Deposit

Madras HC Revokes GST Registration Cancellation; Allows Filing of Pending Returns with Tax and Interest

Madras HC Upholds GST Demand Despite Proprietor's Death; Permits Appeal Against Liability u/s 93

High Court Quashes GST Penalty for Goods Delivered at Unregistered Address; Orders Refund to Electronic Cash Ledger

E-Way Bill: HC Sets Aside GST Penalty on Medical Consignment; Orders Release Against Bank Guarantee

High Court Quashes GST Recovery as Parallel Proceedings and Portal Only Notices Held Invalid