High Court of Madras2 September 2026

Global Infonetwork v. Superintendent of Central GST and Central Excise

For revenue

WP NO. 33634 OF 2026

The ruling in brief

Where petitioner delayed GST tax remittance for period 2020-2021 and challenged only penalty imposed at 10 percent of tax demand citing COVID-19 delays, but failed to pay tax and interest within thirty days as mandated for waiver, imposition of penalty at statutory rate was upheld and no ground existed for interference with penalty order

Provisions considered

Section 73, read with section 50, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Global Infonetwork v. Superintendent of Central GST and Central Excise

The ruling in brief

Provisions considered

Global Infonetwork v. Superintendent of Central GST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Jitendra Kumar v. R.V. Brick Field

Conduent Business Services India LLP v. Commissioner of Central Tax Bengaluru East Gst Commissionerate

JSW Steel Coated Products Ltd. v. State GST Karnataka

Read the full analysis