| 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. |
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Central Excise Act, 1944 |
| Notification No. 46/2026-CE |
Government Notification (Petrol Export SAED Reduction) |
SAED on exports of Motor Spirit (Petrol) lowered from ₹3.5/litre to ₹1.5/litre, effective 01-09-2026 (excluding specified PSU exports) via amendment to Notification No. 6/2026-CE. |
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Central Excise Act, 1944 |
| Notification No. 48/2026-CE |
Government Notification (Diesel RIC Reduction) |
Road and Infrastructure Cess (RIC) on High Speed Diesel (HSD) exports reduced from ₹1.5/litre to ₹1/litre, effective 01-09-2026 via amendment to Notification No. 11/2026-CE. |
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Central Excise Act, 1944 |
| Section 9 |
N.S. Nayak and Sons v. State of Karnataka |
Municipal recipient is liable to reimburse verified differential GST paid post-GST rollout by a contractor for pre-GST works, as the State retained the benefit of the completed project. |
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Central Goods and Services Tax Act, 2017 |
| Section 29 |
Super Enterprises v. Union of India |
Cancellation of GST registration quashed for natural justice violation where the SCN scheduled the personal hearing prior to the expiry of the 30-day reply window; revocation permitted. |
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Central Goods and Services Tax Act, 2017 |
| Section 68 |
D.S Traders v. Commissioner, Commissioner SGST |
Internal repositioning of an excavator between project sites of the same GSTIN on a delivery challan without an e-Way Bill attracts penalty; failure to prove sub-20 km exemption sustains levy. |
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Central Goods and Services Tax Act, 2017 |
| Section 73 |
B. Enterprise v. State of West Bengal |
Ex parte ITC reversal order set aside as violative of natural justice because the SCN omitted hearing specifics and was uploaded under the obscure ‘Additional notices and orders’ portal tab. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
Gita Rani Pan v. Union of India |
Show cause notice and recovery orders issued in the name of a deceased sole proprietor rather than legal heirs are void ab initio, invalidating all consequential tax and penalty recovery. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
New Godara Trading Co. v. State of Rajasthan |
Delay in filing statutory appeal condoned and matter restored for merit-based hearing where default was caused by professional non-communication by the chartered accountant. |
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Central Goods and Services Tax Act, 2017 |
| Section 112 |
Niranjan Das v. Poonam Choudhury |
Disputed interest and penalty recovery stayed during pendency of Section 112 appeal; recovery despite pre-deposit compliance would cause irreparable harm when the first appeal was dismissed solely on limitation. |
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Central Goods and Services Tax Act, 2017 |
| Section 129 |
Jai Enterprises v. Pankaj Gandhi, Addl. Commissioner, State Tax |
Detention and penalty set aside where department presumed reuse of e-way bill solely from same-day double verification without unearthing documentary discrepancies or actual evasion proof. |
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Central Goods and Services Tax Act, 2017 |
| Section 129 |
Neptune Sales Corporation v. Additional Commissioner |
Transit penalty cannot be sustained on speculative assumptions of e-way bill recycling; the burden rests on the department to substantiate intentional tax evasion when all transit documents are valid. |
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Central Goods and Services Tax Act, 2017 |
