Appeals to Appellate Authority — tax rulings

GSTAT Raipur24 Sept 2026

Cheema Local Carrier and Construction v. Commissioner State GST

Where appellants challenged ex parte orders based on allegedly seized evidence and appellate authority dismissed appeals through identical, non-reasoned orders without dealing with seven distinct grounds or cited authorities, such non- speaking orders failed to exercise appellate jurisdiction and breached principles of natural justice, thus, considering foundational infirmities and ensuring fair opportunity, matter was to be remanded to original adjudicating authorities

GSTAT Raipur24 Sept 2026

Cheema Local Carrier and Construction v. Commissioner State GST

Gujarat High Court3 Aug 2026

For assesseeRemanded

Adinath Rice Mill v. Union of India

Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits

Delhi High Court3 Aug 2026

For revenue

Armour Security India Ltd. v. Union of India

Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal

Delhi High Court15 Jul 2026

For revenue

Sodexo India Services (P.) Ltd. v. Union of India

Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice

Gujarat High Court10 Jul 2026

For revenue

Mahalaxmi Industries v. Union of India

Where petitioner challenged order confirming fake ITC demand involving same SCN and identical modus operandi as connected entity, with both operating from same address and similar allegations, statutory appeal remedy was available, making writ jurisdiction not maintainable, and writ petition was rightly rejected in favour of statutory appellate process

Himachal Pradesh High Court8 Jul 2026

For assesseeRemanded

Friends Alloys v. Union of India

Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days

Meghalaya High Court2 Jun 2026

For revenue

Jorabat Shillong Expressway Ltd. v. Union of India

Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy. GST: Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail