| Section 9 |
MTS-EIEL (JV), In re |
Applicable GST rate for sewerage treatment infrastructure works contract as on 01.06.2022 was 12%, as the omission of the concessional rate under Notification 11/2017-CTR operated prospectively from 18.07.2022. |
[2026] 190 taxmann.com 936 (AAR – RAJASTHAN) |
Central Goods and Services Tax Act, 2017 |
| Section 16 |
Jain Cement Udyog v. Union of India |
Constitutional challenge to Section 16(2)(c) failed as the Supreme Court upheld the provision requiring the recipient to establish tax deposit by the supplier; petitioner relegated to statutory appeal. |
[2026] 190 taxmann.com 1026 (Delhi) |
Central Goods and Services Tax Act, 2017 |
| Section 29 |
Neptune Enterprise v. State of Gujarat |
Retrospective cancellation of registration without deciding on the assessee’s request for additional time or examining supporting documents violated natural justice and was set aside. |
[2026] 190 taxmann.com 972 (Gujarat) |
Central Goods and Services Tax Act, 2017 |
| Section 30 |
Neptune Enterprise v. State of Gujarat |
Demanding immediate DRC-03 payment and relying on uncommunicated grounds (cancellation of suppliers’ registration) in revocation proceedings amounted to jurisdictional overreach, making the rejection order unsustainable. |
[2026] 190 taxmann.com 972 (Gujarat) |
Central Goods and Services Tax Act, 2017 |
| Section 74 |
Dhruv Medicos (P.) Ltd. v. Deputy Commissioner |
Interference at the SCN stage was unwarranted as statutory adjudication had commenced; all objections (coercion, limitation, jurisdiction) can be raised before the Adjudicating Authority. |
[2026] 190 taxmann.com 1062 (Delhi) |
Central Goods and Services Tax Act, 2017 |
| Section 75 |
Saptagiri Constructions v. Assistant Commissioner of Central Tax |
Issuing a single composite assessment order covering multiple assessment years is impermissible under GST law; summary order set aside with liberty to initiate year-wise proceedings. |
[2026] 190 taxmann.com 979 (Andhra Pradesh) |
Central Goods and Services Tax Act, 2017 |
| Section 75 |
Rohit VIJ v. Commissioner of GST |
Passing an adverse assessment order in Form DRC-07 without granting a mandatory personal hearing violates principles of natural justice and is unsustainable. |
[2026] 190 taxmann.com 913 (Delhi) |
Central Goods and Services Tax Act, 2017 |
| Section 107 |
Velnex Medicare v. Commissioner, Central Goods and Services Tax |
Dismissal of appeal solely because the impugned order was not self-certified is unsustainable; the defect is curable and an opportunity to rectify must be given. |
[2026] 190 taxmann.com 967 (Punjab & Haryana) |
Central Goods and Services Tax Act, 2017 |
| Section 107 |
Velnex Medicare v. Commissioner, Central Goods and Services Tax |
Dismissing an appeal for non-payment of pre-deposit is unjustified when the entire disputed tax was already deposited during investigation; remanded to Appellate Authority. |
[2026] 190 taxmann.com 967 (Punjab & Haryana) |
Central Goods and Services Tax Act, 2017 |
| Section 107 |
Neptune Enterprise v. State of Gujarat |
Appellate order introducing new grounds beyond the original SCN while upholding registration cancellation was set aside due to non-application of mind and procedural defects. |
[2026] 190 taxmann.com 972 (Gujarat) |
Central Goods and Services Tax Act, 2017 |
| Section 107 |
Cheema Local Carrier and Construction v. Commissioner State GST |
Identical, non-reasoned appellate orders dismissing appeals without dealing with distinct grounds or cited precedents failed to exercise jurisdiction and breached natural justice; remanded to adjudicating authority. |
[2026] 190 taxmann.com 1017 (GSTAT – RAIPUR) |
Central Goods and Services Tax Act, 2017 |
| Section 129 |
J.M. Petrochemicals (P.) Ltd. v. State of U.P. |
Detention and penalty for mere expiry of e-way bill validity due to breakdown/lockdown were improper when there was no discrepancy in documents or intent to evade tax. |
[2026] 190 taxmann.com 894 (Allahabad) |
Central Goods and Services Tax Act, 2017 |
| Section 129 |
Neeraj Shukla v. Jay Steels |
Goods transported on 24.11.2017 without an e-way bill could not be detained, as e-way bills were not mandatory for inter-State movement on that date and no tax evasion intent was established. |
[2026] 190 taxmann.com 1018 (GSTAT – AGRA) |
Central Goods and Services Tax Act, 2017 |
