GST Appellate Tribunal, Ghaziabad8 September 2026

Adhunik Fire Appliances v. Himanshu

For assessee

The ruling in brief

Where appellant providing fire-safety works contract services had GST registration cancelled, resulting in complete business paralysis and loss of livelihood, and sought exemption from ordinary Registry scrutiny for urgent Tribunal hearing, procedural rules preserving inherent power and intended to advance justice warranted urgent listing upon showing sufficient cause, without exempting any mandatory statutory requirements or affecting merit of appeal

Provisions considered

CGST S.111

Section 111 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 10, read with rule 12, rule 13, rule 15, rule 24 and rule 29 of Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

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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Adhunik Fire Appliances v. Himanshu

The ruling in brief

Provisions considered

Adhunik Fire Appliances v. Himanshu

The ruling in brief

Provisions considered

Read the full analysis

Mandalaneni Srinivasarao v. Maa Engineering & Energy

Shakti Industrial House v. Joint Commissioner (Appeals-II)

Lux Industries Ltd. v. Commissioner State Tax

Read the full analysis