GST CASE LAW 03.09.2026

By | September 4, 2026

GST CASE LAW 03.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Notification No. 47/2026-CE Government Notification (ATF SAED Reduction) Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF) reduced from ₹19.5/litre to ₹19/litre, effective 01-09-2026 via amendment to Notification No. 8/2026-CE. Click Here Central Excise Act, 1944 Notification No. 46/2026-CE Government Notification… Read More »

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129.

By | September 4, 2026

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »

Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129

By | September 4, 2026

Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »