| Central Excise Act, 1944 |
Notification No. 43/2026-Central Excise |
Govt. withdraws export Special Additional Excise Duty (SAED) on petrol |
Amends Notification No. 6/2026-Central Excise to reduce SAED on export of Motor Spirit (Petrol) from ₹3.5/litre to Nil (w.e.f. 15-08-2026), excluding specific PSU exports to designated neighboring countries. |
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| Central Excise Act, 1944 |
Notification No. 44/2026-Central Excise |
Govt. reduces SAED on Aviation Turbine Fuel (ATF) |
Amends Notification No. 8/2026-Central Excise to reduce SAED on Aviation Turbine Fuel (ATF) from ₹22/litre to ₹19.5/litre (w.e.f. 15-08-2026). |
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| Central Excise Act, 1944 |
Notification No. 45/2026-Central Excise |
Govt. withdraws Road and Infrastructure Cess on diesel exports |
Amends Notification No. 11/2026-Central Excise to reduce Road and Infrastructure Cess on export of High Speed Diesel (HSD) from ₹1.5/litre to Nil (w.e.f. 15-08-2026), excluding specified neighboring exports. |
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| Rajasthan Goods and Services Tax Act, 2017 |
Classification / Exemption |
Tushar Agarwal, In re |
Deities of marble (HSN 6802 91 00), tropical wood (HSN 4420 11 00), and non-tropical wood (HSN 4420 19 00) are exempt from GST, provided they are actual deities and not decorative statues. Mass-produced resin statues (HSN 3926 40 29) and resin vases (HSN 3926 40 99) do not fall under HSN 9703. |
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| Central Goods and Services Tax Act, 2017 |
Section 2 / Heading 9988 |
Tushar Agarwal, In re |
Job work services converting raw brass (HSN 7403) into brass statues (HSN 8306) are taxable at 5% if the job worker is registered; otherwise, applicable rate is 18%. |
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| Central Goods and Services Tax Act, 2017 |
Section 61 |
Kanaka Reddy Seerapu v. Union of India |
A single composite adjudication order passed for multiple tax periods is legally unsustainable and liable to be set aside; separate orders must be issued for each tax period. |
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| Central Goods and Services Tax Act, 2017 |
Section 67 |
Bhima Enterprises v. Principal Chief Commissioner of GST & Central Excise |
Search authorization issued u/s 67(2) without generating, recording, or communicating a mandatory Document Identification Number (DIN) is invalid and non-compliant. |
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| Central Goods and Services Tax Act, 2017 |
Section 73 |
Amita Singh v. State of U.P. |
Once GST registration is cancelled and business closed, merely uploading an SCN to the GST portal does not constitute valid service; alternative modes are required to satisfy natural justice. |
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| Central Goods and Services Tax Act, 2017 |
Section 74 |
Additional Commissioner v. Safecon Lifesciences (P.) Ltd. |
SLP dismissed; Section 74 proceedings cannot be initiated without explicit findings of fraud, misstatement, or suppression when the assessee proves genuine movement of goods and tax payment. |
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| Central Goods and Services Tax Act, 2017 |
Section 75 / Section 75(7) |
Capital Furniture House & Engineering Works v. Commissioner of State Tax |
Confirming a penalty in the adjudication order (₹96,000) that exceeds the amount proposed in the SCN (₹20,000) violates Section 75(7) and is without jurisdiction. |
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| Central Goods and Services Tax Act, 2017 |
Section 129 / Section 129(3) |
Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST |
Penalty order in Form GST MOV-09 passed after 47 days violates the strict 7-day statutory time limit under Section 129(3), rendering the order illegal and barred by limitation. |
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| Central Goods and Services Tax Act, 2017 |
Section 132 |
Javed Akhtar v. Union of India |
Regular bail granted to accused in alleged fake ITC case where investigation was complete, maximum punishment was 5 years, trial was not imminent, and no risk of evidence tampering existed. |
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| Central Goods and Services Tax Act, 2017 |
Section 171 |
DG Anti-Profiteering (DGAP) v. Anuhar Homes (P.) Ltd. |
Builder held liable for profiteering u/s 171 for collecting 12% GST from homebuyers without passing on the commensurate benefit of post-GST input tax credit (ITC) via price reduction. |
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