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According to a LawLens report, the Gujarat High Court quashed a GST show-cause notice and order against Zodiac Energy Ltd. because retrospective application of the 70:30 valuation ratio, by itself, did not establish the fraud, wilful misstatement or suppression needed to invoke Section 74. The reported ruling is narrow: it did not settle whether the company’s invoices used the correct rates, and the authorities could still examine that issue.
The report identifies the decision as Zodiac Energy Ltd. vs State of Gujarat, dated 29 September 2026. The signed judgment text was not available through the linked judgment page in the material reviewed, so the case-specific account below is attributed to the LawLens report rather than presented as independently verified judicial wording.
What the reported ruling decided
The dispute concerned GST on composite contracts for supplying and installing Solar Power Generating Systems during financial year 2018–19. The tax authorities alleged that Zodiac Energy had paid tax at 5% rather than applying a 70:30 split between goods and services. A notice under Section 74, dated 30 June 2025, was followed by a Form GST DRC-07 order dated 24 December 2025, according to LawLens.
The company argued that the 70:30 explanation took effect on 1 January 2019 and could not establish fraud or suppression for the earlier period. The respondent relied on a later circular that applied the ratio to 1 July 2017 through 31 December 2018. The report says the High Court rejected the proposition that retrospective treatment alone supplied the necessary Section 74 grounds.
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Section 74 is the provision at issue because the notice alleged conduct such as fraud, wilful misstatement or suppression. The reported point is not that the ratio could never be applied retrospectively for tax valuation; it is that retrospective application alone could not establish those culpable grounds for this proceeding.
What the 70:30 ratio means—and when the policy material places it
The ratio is a valuation method for apportioning a renewable-energy project’s contract value between goods and services for GST purposes. It is not a finding that every solar contract has identical component costs or that a particular taxpayer’s invoices complied with the applicable notifications.
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GST Council agenda material for its 45th meeting describes Notification No. 24/2018-Central Tax (Rate) as prescribing the method from 1 January 2019. The same agenda records a Fitment Committee recommendation that taxpayers could pay under the method for solar projects completed before that date, while refunds would not be given where tax had already been paid on the entire contract value at 18%. This is policy background, not a judicial finding about Zodiac Energy: GST Council 45th-meeting agenda.
A separate GST Council agenda note for the 37th meeting says the Fitment Committee considered 70:30 reasonable based on industry data, benchmark capital-cost material from the Uttarakhand Electricity Regulatory Commission and a CERC pass-through order, and recommended continuing the ratio. It reports EPC contractor data suggesting about 66% of solar plant capital-cost components attracted 5% GST and 34% attracted 18% or 28%; those figures describe the data noted by the committee, not a universal cost split or a court finding: GST Council 37th-meeting agenda.
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What remains open after the reported quashing
Quashing the Section 74 notice and order did not resolve every tax question for the contracts. LawLens says the authorities remained free to examine whether invoice lines complied with the applicable rate notifications. It also reports that fresh proceedings for 1 January to 31 March 2019 could be considered where the law allowed.
That distinction matters in practice: a dispute over the correct rate or allocation on invoices is separate from whether the specific allegations and evidence justify using Section 74. The reported ruling concerns the latter basis; it should not be read as a declaration that no tax was due, that the 70:30 method was invalid, or that all periods were immune from assessment.
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How to read the case by period and issue
| Question | What the available account says |
|---|---|
| Supplies before 1 January 2019 | The Council agenda describes the 70:30 method as prescribed from 1 January 2019 and records a later recommendation concerning earlier solar projects. The High Court report says retrospective treatment alone did not establish Section 74 grounds. |
| Supplies from 1 January 2019 onward | The Council agenda identifies this as the effective date of the prescribed method. The LawLens account says a fresh proceeding for 1 January to 31 March 2019 could be considered where legally permissible. |
| Section 74 basis | According to LawLens, retrospective use of the ratio by itself was insufficient to establish fraud, wilful misstatement or suppression. |
| Invoice-rate compliance | Not decided by the reported Section 74 ruling; LawLens says examination of compliance with applicable rate notifications remained open. |
Source and scope
The case name, dates, procedural history and outcome here follow LawLens’s report, published 5 October 2026. The linked original-judgment page did not provide judgment text in the material available, and no verified verbatim judicial quotation or case number is stated here. For litigation, compliance or citation purposes, readers should consult the signed judgment and relevant notifications and circulars rather than rely on a case summary alone.
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