High Court of Madras7 September 2026

Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals- I)

For assesseeRemanded

WP NO. 34361 OF 2026

The ruling in brief

Where adjudication order confirmed tax, interest and penalty, and assessee paid tax and interest leaving only penalty unpaid, DRC-07 was issued solely for penalty, rejection of appeal for non-payment of 10 percent pre-deposit of penalty was unsustainable as proviso to Section 107(6) applies only where order demands penalty without any tax, thus appeal was to be restored for adjudication on merits

Provisions considered

CGST S.107

Section 107 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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Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals- I)

The ruling in brief

Provisions considered

Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals- I)

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