High Court of Allahabad7 July 2026

Shree Ganesh Infra v. State of U.P

For assessee

WRIT TAX NO. 1728 OF 2025

The ruling in brief

Where assessee's registration was cancelled and business discontinued, service of show cause notice solely by uploading on GST portal was invalid since there was no obligation to check portal post-cancellation; thus, such service breached principles of natural justice and demand order was to be quashed

Provisions considered

Section 75, read with sections 73 and 169, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Delhi High Court25 Sept 2026

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Jaiwanti v. Union of India

Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication

GSTAT Raipur24 Sept 2026

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Calcutta High Court24 Sept 2026

For assesseeRemanded

Arup Datta v. State of West Bengal

Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing

Related rulings

Delhi High Court25 Sept 2026

For revenue

Shree Ganesh Infra v. State of U.P

The ruling in brief

Provisions considered

Shree Ganesh Infra v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis