Judgment-Orders

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.

ArticleGST Article

Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier’s Registration Cancelled Retrospectively

The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. dismissed the SLP affirming that proceedings under Section 74 of UP GST Act, 2017 cannot be initiated to deny ITC to a bona fide purchaser who has duly established the genuineness of the transaction through tax invoices, e-way bills, transport documents, payment through banking channels and filing of returns