GST Appellate Tribunal, Ghaziabad17 September 2026

Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private

For assessee

The ruling in brief

Where Revenue filed appeal before GSTAT against quashing of IGST penalty of Rs. 5,78,160, same was held inadmissible as Circular No. 2425008 dated 5-7-2024 prescribed monetary limit of Rs. 20 lakhs for departmental appeals and Revenue failed to establish that case fell within any specified exclusion or exception, consequently appeal was to be dismissed without adjudication on merits

Provisions considered

Section 112, read with section 120 of Central Goods and Services Tax Act, 2017/ Uttar Pradesh Goods and Services Tax Act, 2017 - Section 20 of Integrated 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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Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private

The ruling in brief

Provisions considered

Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private

The ruling in brief

Provisions considered

Read the full analysis

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Devendra Singh v. Adroit Technical Services (P.) Ltd

Prabhas Kumar v. Radico, Authorized Partners

Read the full analysis