High Court of Calcutta10 September 2026

VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue

For assessee

WPA NOS. 14367, 14368, 14369, 14371 AND 14372 OF 2024

The ruling in brief

Where statutory appeal was filed after mandatory pre-deposit but delayed due to serious illness of person entrusted with GST matters, supported by medical records, dismissing the appeal solely on limitation without considering sufficient cause was hyper-technical, and delay in filing appeal from date of communication deserved condonation with direction to admit appeal and decide on merits

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/West Bengal 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

Related rulings

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Where DGGI issued composite show-cause notice to 146 noticees in proceedings relating to alleged IGST refund and ITC fraud, Notification No. 2/2017 as amended by Notification No. 2/2022 was held to validly confer pan-India jurisdiction on officers for DGGI SCNs and circular allocating competent adjudicating officer was held to merely regulate allocation without conferring jurisdiction, therefore jurisdictional challenge was to be rejected GST: Where composite SCN arising from DGGI investigation was assigned to common adjudicating authority based on highest amount of demand criterion, such criterion was held objective, quantifiable and uniformly applicable with rational nexus to single and consistent adjudication of one cause, and its application did not involve impermissible sub-delegation or enlargement of jurisdiction GST: Where Additional Commissioner, CGST, Delhi acting as common adjudicating authority passed order against Haryana-registered petitioners, appellate forum was held to lie before Commissioner (Appeals) of Commissionerate where common adjudicating authority was posted as already notified under Table III of Notification No. 2/2017 and clarificatory circular merely reiterated said position

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CGST S.107

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Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

For assessee

New Godara Trading Co. v. State of Rajasthan

CGST S.107

GSTAT Raipur24 Sept 2026

VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis