This compilation indexes twelve judicial orders from April 2026 to July 2026 in which "Section 30" appears as a cited provision across Supreme Court and High Court proceedings. The cases span three distinct legal contexts in which Section 30 arises: revocation of GST registration cancellation under Section 30 of the Central Goods and Services Tax Act, 2017 / State GST Acts; the Customs Act appellate jurisdiction question arising from Section 30 of the National Tax Tribunal Act, 2005; and insolvency/civil proceedings where Section 30 of other statutes is engaged alongside other provisions. The compilation is intended for in-house tax teams, Big-4 associates, and law firm researchers who need a structured index of recent judicial activity touching this section across Indian courts.

Research index only. This page is a structured case-law reference. Nothing on this page constitutes legal advice, tax advice, or a recommendation to take any action. Always verify rulings against the full judgment text and check for subsequent stays, appeals, or reversals before relying on any case.

The statutory framework in one paragraph

Section 30 of the Central Goods and Services Tax Act, 2017 (and the mirror provisions in State GST Acts) provides a mechanism for revocation of cancellation of GST registration. A registered person whose registration has been cancelled under Section 29 may apply for revocation within the prescribed time period, provided the cancellation was not on the application of the registered person. The proper officer may, on receipt of such application, if satisfied that there is sufficient cause, revoke the cancellation. Separately, in the context of the Customs Act, 1962, "Section 30" has appeared in litigation as the provision of the National Tax Tribunal Act, 2005, which omitted Section 130 of the Customs Act (the High Court appellate jurisdiction provision) with effect from 28 December 2005 — giving rise to a substantial question of law as to whether such appellate jurisdiction survived the NTT Act. In other proceedings indexed here, Section 30 is cited alongside provisions of other statutes (such as Sections 30 and 31 of the Insolvency and Bankruptcy Code or related rules) in the context of resolution plan approvals and civil/service matters.

The 12 rulings

1. M/S Tata Steel Ltd vs Varsha

Bench: Supreme Court of India
Date: 17 July 2026
Sections engaged: 151, 30, 31
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal was filed before the Supreme Court as Civil Appeal Nos. 9052-9053 of 2026 (arising out of SLP(C) Nos. 24000-24001 of 2026), challenging orders dated 28th March 2019 and 9th July 2019 passed by the High Court of Bombay, Nagpur Bench in W.P.(C) No. 8620 of 2018 and Miscellaneous Civil Application No. 649 of 2019. The High Court had dismissed the Writ Petition and Review Application filed by the Appellant-Successful Resolution Applicant and permitted a recovery suit (Civil Suit No. 153 of 2011) filed by Respondent No. 1-Varsha, an Operational Creditor, to proceed notwithstanding the approval of the Resolution Plan. Per the source preview, delay was condoned and leave was granted by the Supreme Court.

2. Sunil Haribhau Andhale And Another vs State Bank Of India And Others

Bench: Bombay High Court
Date: 15 July 2026
Sections engaged: 20, 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The matter came before the Bombay High Court, Bench at Aurangabad, as Writ Petition No. 15240 of 2017 read with Civil Application No. 1874 of 2022. Per the source preview, the matter was reserved on 23rd June 2026 and pronounced on 15th July 2026; the substantive grounds and holding are not discernible from the available text preview.

3. Sunil Kumar Yadav vs The Principal Commissioner Of Customs

Bench: Patna High Court
Date: 10 July 2026
Sections engaged: 108, 110, 130, 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The Patna High Court took up Miscellaneous Appeal No. 310 of 2024 on the following substantial question of law: "Whether the right to appeal before the High Court continues to exist under Section 130 of the Customs Act, 1962, after its omission by Section 30 read with Part VI of the Schedule to the National Tax Tribunal Act, 2005 (Act No. 49 of 2005), with effect from 28.12.2005?" The appeal arose from proceedings involving the Principal Commissioner of Customs, Patna, and related customs authorities, with the appellant represented by Advocates Ms. Archana Meenakshee and Mr. Rana Veer Parwar, and respondents represented by the Additional Solicitor General.

4. Venus Infra Projects vs Assistant Commissioner St

Bench: Madras High Court
Date: 9 July 2026
Sections engaged: 16(4), 29, 30, 39, 73
Outcome: Outcome not specified in source
Procedural / substantive ground: The writ petition (W.P. No. 21371 of 2026) was filed before the Madras High Court under Article 226 of the Constitution of India, seeking a writ of Certiorarified Mandamus to call for records of the impugned order in Form DRC-07 bearing reference No. ZD330225091680J dated 10.02.2025 for financial year 2020-21, passed under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 read with the Central Goods and Service Tax Act, 2017. The petitioner sought quashing of the order as arbitrary, unjust, illegal, and violative of principles of natural justice, and a direction for the matter to be considered afresh on merits after providing an opportunity of personal hearing.

5. M/S Infinite Ev Solutions vs Deputy Commissioner

Bench: Rajasthan High Court - Jaipur
Date: 7 July 2026
Sections engaged: 107(4), 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner in D.B. Civil Writ Petition No. 4291/2024 sought a direction commanding the respondent to condone a delay of 167 days in filing an appeal against an Order-in-Original dated 27.01.2023, passed by the Deputy Commissioner, State Tax, cancelling the petitioner's GST registration. The appeal was filed on 10.11.2023, but the Appellate Authority dismissed it by order dated 30.01.2024 on the ground of limitation, holding that it did not have the power to condone the delay. The petitioner submitted before the High Court that the delay occurred due to unavoidable and bona fide circumstances beyond its control.

6. Sri Mahadevappa S/O Hanumantappa vs The Principal Chief Commissioner Of

Bench: Karnataka High Court
Date: 15 June 2026
Sections engaged: 29, 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The writ petition (W.P. No. 102663 of 2026) was filed before the High Court of Karnataka at Dharwad. The petitioner, Sri Mahadevappa, a retired Executive Engineer (Irrigation), filed the writ petition (T-RES) against the Principal Chief Commissioner of Central Tax, Bengaluru Zone, and other GST and Central Excise authorities. The substantive grounds and holding are not discernible from the available text preview; the petition appears to concern CGST/Central Excise matters involving the respondent authorities.

7. M/S.S.S. And Co vs The State Of Tamil Nadu

Bench: Madras High Court
Date: 11 June 2026
Sections engaged: 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The writ petition (W.P.(MD) No. 3719 of 2026) was filed before the Madurai Bench of the Madras High Court under Article 226 of the Constitution of India, with the order reserved on 11.06.2026 and pronounced on 16.06.2026. The respondents include the State of Tamil Nadu (through the Secretary to Government, Highways Department), the Chief Engineer and Superintending Engineers of the Highways Department, and private construction concerns including M/s VRV Construction and Venkateshwara Construction. The detailed substantive grounds are not discernible from the available text preview.

8. Lt Col Bharat Singh, Sena Medal vs Union Of India & Ors

Bench: Delhi High Court
Date: 16 May 2026
Sections engaged: 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The writ petition (W.P.(C) 14626/2024) was filed before the Delhi High Court under Articles 226 and 227 of the Constitution of India, assailing an order dated 26.07.2024 passed by the Armed Forces Tribunal, whereby OA No. 769/2023 filed by the petitioner challenging his Confidential Reports for the periods 01.01.2010 to 22.07.2010, 23.07.2010 to 31.12.2010, and 20.06.2011 to 31.12.2011 was dismissed. The petitioner, an Indian Army officer holding the rank of Lieutenant Colonel, appeared in person, while the respondents were represented by the Central Government Standing Counsel.

9. Krm Tyres vs State Of Punjab And Another

Bench: Punjab-Haryana High Court
Date: 4 May 2026
Sections engaged: 29(2)(c), 30
Outcome: Outcome not specified in source
Procedural / substantive ground: A show cause notice dated 28.10.2024 was served upon the petitioner (KRM Tyres Partnership Firm) as to why its GST registration be not cancelled, to which no written response was filed. By order dated 17.11.2024, the petitioner's GST registration was cancelled with effect from 01.11.2023. The petitioner then availed of the remedy under Section 30 of the Central Goods and Services Tax Act, 2017, seeking revocation of the cancellation, which was rejected on 24.01.2025; the subject matter of the writ petition (CWP-13507-2026) before the Punjab-Haryana High Court was the challenge to the retrospective cancellation of the petitioner's GST registration.

10. United India Insurance Co. Ltd. Through vs Jai Prakash Kushwaha @ Prakash Verma @

Bench: Jharkhand High Court
Date: 30 April 2026
Sections engaged: 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal (M.A. No. 54 of 2015) was filed before the Jharkhand High Court at Ranchi and was preferred against a judgment dated 16.10.2014 passed by the learned Presiding Officer below. Per the source preview, the matter had a procedural history involving service of notice upon respondent no. 2 (owner of a bus), which was held to be validly served by order dated 18.08.2025; however, respondent no. 2 did not appear, and the appeal was heard in respondent no. 2's absence. The substantive grounds of the appeal are not fully discernible from the available text preview.

11. M/S Friend Enterprises vs Commissioner, Central Goods And

Bench: Punjab-Haryana High Court
Date: 18 April 2026
Sections engaged: 29, 30
Outcome: Outcome not specified in source
Procedural / substantive ground: Through show cause notice dated 30.06.2023, the petitioner (M/s Friend Enterprises) was put to notice as to why its GST registration be not cancelled, to which no written response was filed. By order dated 12.07.2023, the petitioner's GST registration was cancelled with effect from 16.08.2020. The petitioner then filed an application under Section 30 of the Central Goods and Services Tax Act, 2017 seeking revocation of the cancellation of its GST registration, which was rejected on 13.09.2023; the petitioner's statutory appeal against the retrospective cancellation was also dismissed by the appellate authority by order dated 24.06.2024, and retrospective cancellation of the GST registration is the subject matter of the writ petition (CWP-11574-2026) before the Punjab-Haryana High Court.

12. Sarda Eco Power Ltd vs The State Of Assam And 3 Ors

Bench: Gauhati High Court
Date: 6 April 2026
Sections engaged: 29, 30
Outcome: Outcome not specified in source
Procedural / substantive ground: The writ petition (WP(C)/1970/2026) was filed before the Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) by Sarda Eco Power Ltd., a company incorporated under the Companies Act, 1956, against the State of Assam represented through the Commissioner and Secretary to the Government of Assam, Finance and Taxation Department, and other tax authorities. The petitioner was represented by Mr. GN Sahewalla, Senior Advocate, and Mr. M Sahewalla; respondents were represented by Mr. B Gogoi, Additional Advocate General, Assam. The detailed substantive grounds are not discernible from the available text preview; the petition was pronounced on 06.04.2026.

Patterns across these 12 rulings

Retrospective GST registration cancellation and Section 30 revocation rejections are a dominant theme. Cases 9, 11, and to a lesser extent 5 each involve a fact pattern where a GST registrant did not respond to a show cause notice, suffered cancellation retrospectively, applied for revocation under Section 30 which was rejected, and subsequently approached the High Court by writ petition. The Punjab-Haryana High Court appears to have heard multiple such petitions in the April–May 2026 window.
Section 29 and Section 30 appear as a paired citation in multiple matters. In cases 4, 6, 11, and 12, Sections 29 and 30 are cited together, reflecting the procedural linkage between the cancellation power and the revocation remedy in the GST framework. Researchers should examine both provisions together when analysing any GST registration cancellation dispute.
The jurisdictional question on Customs Act Section 130 and its interaction with Section 30 of the National Tax Tribunal Act, 2005 remains a live substantial question of law. Case 3 (Patna High Court) frames this as a distinct question — whether the High Court's appellate jurisdiction under Section 130 of the Customs Act, 1962 survived its omission by Section 30 of the NTT Act from 28.12.2005 — indicating that this question continued to generate appellate litigation in 2026.
Several cases in this compilation do not arise from the GST or Customs tax regime. Cases 1, 7, 8, and 10 appear — from their text previews — to concern insolvency/IBC proceedings, a highways/contracts dispute, an Army service matter (Confidential Reports), and a motor accident claim respectively. The appearance of "Section 30" in those cause lists likely relates to provisions of statutes other than the CGST Act or the Customs Act. Researchers should verify which statute's Section 30 is actually engaged before treating these cases as GST or Customs authority.
All twelve orders in this compilation have "Outcome not specified in source." The source previews available are largely confined to cause-title, procedural history, and the opening paragraphs of the judgments. Researchers must access the full judgment text — particularly the operative portion — to determine the actual relief granted or refused.

How to use this compilation

This index is a starting point for identifying recent judicial activity where Section 30 has been cited in Indian courts. Each entry provides the bench, date, and sections engaged as extracted from the source corpus, and the procedural notes are drawn strictly from the available text preview of each order. Because all twelve outcomes are recorded as "Outcome not specified in source," this compilation should be treated as a docket-level reference only: it tells you which courts addressed Section 30-related issues in 2026, not how those issues were ultimately resolved.

Before placing any reliance on a ruling listed here, researchers should: (a) retrieve the full judgment from the relevant court portal or indiankanoon.org; (b) verify that the operative order and the substantive reasoning support the proposition for which the case is being cited; and (c) check whether any stay, appeal to a superior court, or remand order has subsequently altered the position. In particular, writ petitions that are at a preliminary stage in the available preview may have been disposed of differently after the preview date.

Researchers should also cross-check CBDT circulars, CBIC circulars, and GST Council notifications that may be contemporaneous with any ruling, since administrative instructions frequently modify the practical effect of judicial orders on GST registration cancellation and revocation. Where a ruling involves a State GST Act (e.g., Tamil Nadu GST Act or Assam taxation statutes), the applicable state-level rules and any state-specific SGST notifications should be examined alongside the central framework.

Source

All cases listed above are drawn from the TaxNoticeAI structured legal corpus (16,101 Indian tax judgments, CBIC circulars, ITAT rulings, AAR rulings, GSTAT rulings), sourced from indiankanoon.org and official court portals.

Section 30 GST & Customs: 12 High Court and Supreme Court Rulings (2026)