Appeals to Appellate Tribunal — tax rulings

Supreme Court7 Sept 2026

For assessee

PVCON Engineering Co. v. CGST and Central Excise, Bhopal

Notice issued in SLP filed against impugned order of High Court holding that where assessee construction contractor challenged penalty order for alleged irregular input tax credit on grounds of natural justice and jurisdiction after appeal was dismissed on limitation, since statutory appeal before GST Tribunal was enabled with additional grace period and Tribunal was competent to examine factual and legal grounds, writ petition under Article 226 could not substitute appellate remedy and same was to be dismissed with liberty to approach Tribunal

Supreme Court7 Sept 2026

For assessee

PVCON Engineering Co. v. CGST and Central Excise, Bhopal

Supreme Court8 Jul 2026

I.P. Roadlines India Ltd. v. State of Uttar Pradesh

Where writ petition was filed due to non-constitution of GST Appellate Tribunal and, thereafter, GST Appellate Tribunal had been constituted and had become functional, assessee was relegated to statutory appellate remedy under section 112; SLP was disposed of with liberty to mention matter before President of GST Appellate Tribunal for consideration of interim relief, with discretion to grant priority hearing