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Central Excise - Revision of Special Additional Excise Duty (SAED) Rate on Exports of Petrol and Diesel Outside India
Notification No. 54/2026-Central Excise, dtd. 15-10-2026 [F. No. 190349/13/2026-TRU]
GST - Eligibility and conditions for taking input tax credit—Challenge on the basis of toll receipts—Validity of
Pr. Commissioner CGST & CX v. M/s Agarwala’s Bitumex Private Limited (2026) 132 ITPJ (G) 104 (Kol-Trib)
GST - Appeal to Appellate Authority—Delay in preferring appeal—Seeking liberty to pursue appellate statutory remedy during writ petition—Validity of
M/s. VSC Tudi Joint Venture v. Union of India (2026) 132 ITPJ (G) 143 (Tel-HC)
GST - Refund of tax—Amount paid during search proceedings—Refund filed alleging coercive recovery—Validity of
Hirenkumar Valjibhai Sankhalava v. Dy.Commr. of State Tax (2026) 132 ITPJ (G) 125 (Guj-HC)
GST - Appeal to Appellate Authority—Condonation of delay of 167 days—Reason of delay being beyond control of assessee
Infinite EV Solutions v. Deputy Commissioner (2026) 132 ITPJ (G) 144 (Raj-HC)
GST - Appeal to Appellate Authority—Condonation of delay of 69 days beyond the maximum condonable period—Allowability of
Sri Murugan Process v. Appellate Deputy Commissioner (CT) (2026) 132 ITPJ (G) 145 (Mad-HC)
GST - Appeal to Appellate Authority—Delay due to circumstances beyond assessee’s control—Maintainability of
Mahalaxmi Continental Limited v. Chief Commissioner of Commercial (C.T.) Goods and Services Tax & Ors. (2026) 132 ITPJ (G) 146 (Ori-HC)
GST - Appeal to Appellate Authority—Delay in filling of appeal beyond assessee’s control—Allowability of
M/s Kohinoor Impex v. Goods & Service Tax Council & Ors. (2026) 132 ITPJ (G) 147 (Raj-HC)
GST - Confiscation of goods and conveyance in transit—Excess stock found—Validity of proceeding under section 130 without initiating proceeding under section 73 or 74
KVN FMCG Pvt. Ltd. Thru. Authorised Signatory v. State of U.P. Thru. Prin. Secy. Finance LKO. & Ors. (2026) 132 ITPJ (G) 156 (All-HC)
GST - Appeal to Appellate Authority—Reason of delay being beyond control of assessee—Allowability of
Challengers Events (P.) Ltd. v. State of Rajasthan (2026) 132 ITPJ (G) 148 (Raj-HC)