Madras HC – Inzi Controls India Limited vs JC (ST) Appeals
Whether the classification should be merely based on the textual entry under Heading 8421 or whether the ‘sole or principal use test’ should be applied?
Category: Judgment-Orders
Delhi HC-Katyani Exports vs Union of India & Ors
Hon’ble Delhi High Court in case of M/s. Katyani Exports and connected matters decided on 16.09.2026 that the Jurisdiction stood vested by way of the statute and the notifications thereof.
Delhi GSTAT: Adhunik Energy Solutions Pvt Ltd vs Pr Chief Commissioner Office
GSTAT Delhi Bench passed an order on 07.09.2026 directing Registry to conduct the scrutiny of the appeal within three weeks from today.
High Court & Supreme Court Judgments on Section 16(2)(c), CGST Act, 2017
ITC condition: “the tax charged in respect of such supply has been actually paid to the Government” — curated, verified case list (2017–Sep 2026)
GSTAT Delhi: Affiliation fees are not covered under exemption for services relating to admission or examinations
whether various fees collected by the Council for the Indian School Certificate Examinations (CISCE)—such as affiliation, registration, and related charges—are taxable under GST or exempt as educational services
GSTAT UP: GST Penalty Upheld for Transporting Excavator Without e-Way Bill: D.S. Traders v. State GST Department, UP
The court upheld penalties on M/s D.S. Traders for transporting machinery without e-Way Bill, citing statutory requirements and lack of valid exemption evidence. The appellant argued the movement was for reuse, supported by delivery challans, and within 20 km exemption, but these claims were rejected. The order confirmed that procedural lapses with potential revenue impact justify penalties.
Allahabad HC: Maruti Enterprises Vs State of U.P. and another – Section 129
The Allahabad High Court judgment in the case of Maruti Enterprises vs. State of U.P. addresses whether the GST authorities of Uttar Pradesh have jurisdiction to detain goods and impose penalties on inter-state transactions when U.P. is merely a transit state.
GSTAT: Pre-deposit not required for penalty only order
GSTAT in the case of REDDY VEERANNA CONSTRUCTIONS PVT. LTD vs APPEAL I COMMISSIONER, APPEAL I COMMISSIONER, APPEAL I COMMISSIONER & ORS. discusses the admissibility of an appeal related to penalties under the CGST and IGST Acts, focusing on pre-deposit requirements and relevant legal precedents.
PHC: Judgment on Additional Notice and Order
Whether uploading a notice or order-in-original in the ‘View Additional Notices and Orders’ tab on the GST Common Portal constitutes valid service ..
GSTAT Thane: Commissioner, CGST & Central Excise, Raigad Commissionerate vs M/s. Godrej Tyson Foods Limited: Order date 22.07.2026
The GST Appellate Tribunal, Thane Bench dismissed the appeal filed by the Revenue vide Order dated 22.07.2026. Accordingly, M/s. Godrej Tyson Foods Limited was rightly claiming exemption under serial no.9 of Notification no. 02/2017-CTR dated 28.06.2017. Consequently, the demand for tax, interest, and penalty cannot be sustained.