Next Wave of GST Notices Likely: Section 74A vs S. 73 &S. 74 Set to Trigger Fresh Litigation Battles
The GST ( Goods and Services Tax ) payers will witness the next set of notices under Section 74A. However, on the litigation aspect, the upcoming ...
![P&H HC Refuses to Waive Statutory Pre-Deposit for VAT Appeal Despite Plea of Financial Hardship [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123725-waive-statutory-pre-deposit-vat-appeal-despite-plea-financial-hardship-taxscan.webp "P&H HC Refuses to Waive Statutory Pre-Deposit for VAT Appeal Despite Plea of Financial Hardship [Read Order]")
![GST Appeal Filed Beyond 120 Days Not Maintainable: Gujarat HC Dismisses Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123726-gujarat-high-court-gst-appeal-writ-petition-gst-writ-gst-judgment-appeal-maintainability-taxscan.webp "GST Appeal Filed Beyond 120 Days Not Maintainable: Gujarat HC Dismisses Writ Petition [Read Order]")
![Restaurant Owner Entitled to Restoration of GST Registration After Clearance of Entire Tax Dues: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123697-restaurant-owner-entitled-restoration-gst-registration-after-clearance-entire-tax-dues-bombay-hc.webp "Restaurant Owner Entitled to Restoration of GST Registration After Clearance of Entire Tax Dues: Bombay HC [Read Order]")
GST Appeal Rejected for Delay despite High Court’s Direction to Not Insist upon Limitation: Madras HC directs Readjudication [Read Order]
The Madras High Court recently set aside an order passed by the Goods and Services Tax (GST) appellate authority rejecting an assessee’s appeal on the ground of limitation, despite the High Court...
![GST Appeal Rejected for Delay despite High Court’s Direction to Not Insist upon Limitation: Madras HC directs Readjudication [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123595-gst-appeal-rejected-delay-despite-high-courts-direction.webp "GST Appeal Rejected for Delay despite High Court’s Direction to Not Insist upon Limitation: Madras HC directs Readjudication [Read Order]")
J&K HC sets aside S. 63 GST Assessment Passed against Registered Entity Treated as Unregistered [Read Order]
The Jammu & Kashmir and Ladakh High Court has set aside a GST ( Goods and Services Tax ) assessment order passed under Section 63 of the GST Act against a registered taxpayer after finding that...
![J&K HC sets aside S. 63 GST Assessment Passed against Registered Entity Treated as Unregistered [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123584-jammu-kashmir-high-court-gst-assessment-registered-entity-unregistered-taxscan.webp "J&K HC sets aside S. 63 GST Assessment Passed against Registered Entity Treated as Unregistered [Read Order]")
Ignoring GSTR-3B and GSTR-9 data is ‘Clear Abdication of Duty’: Calcutta HC set aside Appellate Order [Read Order]
The Calcutta High Court has set aside both the GST ( Goods and Services Tax ) appellate order and the original adjudication order under the GST Act after finding that the authorities failed to...
![Ignoring GSTR-3B and GSTR-9 data is ‘Clear Abdication of Duty’: Calcutta HC set aside Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123579-ignoring-gstr-3b-gstr-9-data-clear-abdication-duty-taxscan.webp "Ignoring GSTR-3B and GSTR-9 data is ‘Clear Abdication of Duty’: Calcutta HC set aside Appellate Order [Read Order]")
GST Summons Are Only for Inquiry, Not Initiation of Proceedings; Delhi HC Refuses to Quash DGGI Summons at Investigation Stage
The Delhi High Court refused to quash Directorate General of GST Intelligence (DGGI) summons issued under Section 70 of the CGST Act, holding that such summons are meant only for inquiry and do not...
GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]
In a recent ruling, the Andhra Pradesh High Court dismissed a writ petition challenging a GST assessment order after one year due to inordinate and unexplained delay and affirmed that notices...
![GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123577-gst-portal-service-valid-even-after-cancellation-registration-ap-hc-rejects-appeal-filed-after-one-year-taxscan.webp "GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]")
Rajasthan HC Declines to Interfere with ₹5.45 Crore GST Demand Citing Alternative Appellate Remedy [Read Order]
In a recent ruling, the Rajasthan High Court declined to interfere with a GST demand of ₹5.45 crore, holding that the writ petitions were not maintainable due to availability of an alternative...
![Rajasthan HC Declines to Interfere with ₹5.45 Crore GST Demand Citing Alternative Appellate Remedy [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123573-rajasthan-hc-declines-interfere-545-crore-gst-demand-citing-alternative-appellate-remedy.webp "Rajasthan HC Declines to Interfere with ₹5.45 Crore GST Demand Citing Alternative Appellate Remedy [Read Order]")
![Supreme Court Upholds ₹2.9 Crore GST Refund to SAIL on Unutilised ITC of Coal [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123567-itc-refundjpg.webp "Supreme Court Upholds ₹2.9 Crore GST Refund to SAIL on Unutilised ITC of Coal [Read Order]")