University of Delhi, Delhi, New Delhi

Airports Authority Of India, New Delhi, Delhi

The petitioner challenged a GST order disallowing Input Tax Credit (ITC) for delayed GSTR-3B filing. The court dismissed the writ petition, directing the petitioner to apply for rectification under Section 148 of the CGST Act within the permitted timeframe.

The court quashed the assessment order under Section 73 of the GST Act, holding it violated principles of natural justice as no opportunity for a personal hearing was granted despite the petitioner’s specific request.

The court stayed the CGST/WBGST order under Section 73(9) based on a prima facie case, considering the retrospective applicability of Section 16(5) for delayed input tax credit claims, pending further hearing.

The petitioner challenged a GST demand order of Rs. 73,87,225.92, citing procedural lapses and failure to consider key submissions. The court granted conditional relief, directing rehearing upon depositing 50% of the demand within four weeks.

The petitioner challenged an interest recovery order under Section 75(12) of the UP GST Act, citing non-consideration of their reply. The court set aside the order and remanded the matter for fresh adjudication after considering the petitioner's submission.

University of Calcutta, Kolkata,West Bengal

District Health & Family Welfare Society, Fatehabad, Haryana

Corrigendum Assam Power Distribution Company Limited, Guwahati, Assam

The petitioner challenged an interest recovery order under Section 75(12) of the UP GST Act, citing non-consideration of their reply. The court set aside the order and remanded the matter for fresh adjudication after considering the petitioner's submission.

1. The Petitioners in the present writ petition have approached this Hon’ble Court under Article 226 of the Constitution of India, 1950, seeking the quashing and setting aside of the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “WBGST Act”) for the financial year 2021–2022. The impugned order was passed by the Learned Assistant Commissioner, State Tax Officer, Dakshin Dinajpur, being Respondent No. 1 herein.