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, could not establish the fraud, wilful misstatement or suppression required to invoke Section 74. The reported ruling is narrow: it did not decide whether the company’s invoices used the correct GST rates, and it left room for further proceedings where permitted by law.
What the reported ruling says
In Zodiac Energy Ltd. vs State of Gujarat, reportedly decided on 29 September 2026, the company challenged a Section 74 notice and a subsequent GST order concerning supplies and installation of solar power generating systems under composite contracts. LawLens reports that the notice alleged the company had paid tax at 5% without applying the 70:30 goods-and-services valuation ratio.
As an Amazon Associate I earn from qualifying purchases.
The report says the High Court rejected the idea that applying the ratio retrospectively was, on its own, enough to establish fraud, wilful misstatement or suppression. Those are the grounds relied on for Section 74 proceedings; a later valuation treatment does not by itself establish the taxpayer’s conduct necessary to invoke them.
LawLens identifies the challenged show-cause notice as dated 30 June 2025 and the Form GST DRC-07 order as dated 24 December 2025. The reported result was to quash both. The linked judgment text was not available in the material reviewed, so the case-specific account and result here are attributed to the LawLens report rather than presented as independently verified quotations from the judgment. LawLens case report
#1 Best Overall
- [Wide Application]: Daily Output 800wh/day under 4 hours full sunshine condition. Perfect for RV, Caravan, Marine, Camper, Electric scooter, Golf Carts, Power wheels, Trolling motor, Tool trailer, Backup power supply for cabin shed home etc.
- [Excellent Performance]: ECO-WORTHY solar panels use high-performance monocrystalline solar cells, which can provide up to 21.5% higher efficiency sufficient light conditions.size：35.2*23.1.37in
- [Durable]: Corrosion-resistant aluminum alloy frame, so that the panel can be used for decades, and can withstand strong wind (2400Pa) and snow load (5400Pa), with a long service life. Ip65 rated junction box provides complete protection.：
- [Complete and Easy]: The back of the pre-drilled and plug-and-play cables allow quick installation, the kit can be connected in series (24V) or parallel (12V) if you need. What you will get: 2 pcs 100W mono solar panel + 2 set of Z mounting brackets + 30A solar controller + 1 pair of 16.4ft 10 awg solar cables + 1 pair of 2-in-1 connectors + 1 pair of 4.92ft tray cable.
- [Support]: 1 year with 24/7 tech support, if any problems or questions about the product,please do not hesitate to let us know through Amazon or call ECO-WORHTY hotline for solution.
What the 70:30 ratio means, and when it applied
The 70:30 ratio is a valuation split for GST treatment of renewable-energy projects: 70% of the contract value is treated as goods and 30% as services. It is not a finding that every solar contract has the same components or that every invoice is automatically compliant.
GST Council agenda material describes Notification No. 24/2018-Central Tax (Rate) as prescribing the method from 1 January 2019. The Council’s 45th-meeting agenda records a Fitment Committee recommendation that taxpayers could use the method for solar projects completed before that date, while refunds would not be provided where tax had already been paid on the full contract value at 18%. This is policy history, not the court’s finding about Zodiac Energy. GST Council 45th-meeting agenda note
Rank #2
- 【Efficient Performance】This Starter Kit can generate an average of 500Wh of electricity per day (varies with sunlight). The solar panel boasts a 22.5% cell efficiency, 1.3% higher than other counterparts. Each panel dispatched from our facility undergoes 100% EL testing, ensuring that your panel is completely free from any hidden cracks.
- 【Market-Leading Service Plan】Enjoy worry-free usage with our market-leading service plan, providing 10 years of coverage for solar panel material and workmanship, along with a 2-year plan for the charge controller. Additionally, benefit from a 25-year service plan for the power output of the panel.
- 【Exceptional Safety】Certified by UL 61730, CSA C22.2#61730, IEC 61730/IEC 61215, our solar panel withstands 2400Pa wind and 5400Pa snow loads. Featuring IP65-rated J-box and IP67-rated solar connectors, rest assured, it can tackle any weather challenge.
- 【Remote Monitoring】The Wanderer PWM Charge Controller features an RS232 Bluetooth port. By adding a Renogy BT-1 Bluetooth Module, you can remotely monitor your solar system on the Renogy DC Home app. Keep track of voltage and current at any time, and receive timely warnings for over-voltage, under-voltage, and over-discharge.
- 【Excellent Compatibility】The solar kit with the Wanderer 30A PWM Charge Controller, supports expansion up to 400W with additional solar panels and is compatible with AGM, Gel, Flooded, and Lithium batteries.
A separate 2019 GST Council agenda note says the Fitment Committee considered the ratio reasonable, drawing on industry data, benchmark capital-cost material from the Uttarakhand Electricity Regulatory Commission and a CERC pass-through order. The note reports EPC contractor data in which about 66% of solar plant capital-cost components attracted 5% GST and 34% attracted 18% or 28%; those figures describe the data considered by the committee, not a universal composition or a fact found by the court. GST Council 37th-meeting agenda note
Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallOutdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchWhy the date and the legal question matter
| Issue | Before 1 January 2019 | From 1 January 2019 |
|---|---|---|
| 70:30 method | The Council’s 45th-meeting agenda records a recommendation allowing use for earlier solar projects. | The Council agenda describes the method as prescribed from this date. |
| Section 74 question in the reported case | Whether retrospective treatment alone could establish fraud, wilful misstatement or suppression. | The report says further proceedings for 1 January–31 March 2019 could be considered where law allowed. |
| Invoice-rate compliance | Not resolved by the reported ruling. | Not resolved by the reported ruling. |
The distinction is between the valuation policy and the legal basis for a particular enforcement route. The reported decision concerns whether the retrospective ratio could, by itself, justify Section 74; it does not establish that no tax was due or that all solar-project assessments are barred.
Rank #3
- Max Battery Voltage: 32V
What the ruling leaves open
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 permitted. Those open issues mean quashing this notice and order did not settle the underlying rate treatment for every supply or period.
The available account does not provide a directly verified verbatim judicial statement or the signed judgment’s full reasoning. The precise case number, instruments and operative directions should therefore be checked against the signed judgment before relying on this as a case citation.
Quick Recap
Best Value
- Portable Generator with 60W Solar Panel Included: with a big battery pack, ZeroKor 300W solar powered generator are powerful enough to charge smartphones,tablets,laptops,headphones or other outdoor small camping supplies(Tips:Using electrical appliances over 300W may damage the portable solar generator, especially some devices that are prone to heat or built-in air compressor such as coffee maker,Hair dryer, water pump etc )
- Multiple Charging outlets for camping gear with SOS Flashlight: with 2* 300W Max wall AC outlets, 1* DC port (9V-12.6V/10A max ), 3* 5V/3A Max USB ports, 1*quick charge USB port (5V/3A 9V/2A Max), Flashlight with reading mode and SOS mode for your outdoor Adventures, our portable solar power station offers a versatile charging solution,allowing you to charge your outdoor smart devices directly from a wall AC outlet
- Multiple Charging Optional, Solar Panel Charger 60W Included: ZeroKor portable power bank generator can be recharged by Home AC outlet, DC5521 13V-23V Solar Panel (Portable Power Station built-in MPPT), 12V Carport. Take the portable solar power bank generator with you on-the-go and never worry about power shortage,the portable AC outlet design makes it more suitable for Tent camping OFF-Grid
- Built in BMS(Battery Management System) : ZeroKor portable power station features short circuit protection, over-current protection, over-voltage protection, overload protection and overheating protection. The built-in cooling fan system will automatically start and stop according to the portable battery pack internal temperature during use. Acting as a portable solar power bank, it accommodates multiple devices simultaneously, making it perfect for indoor and outdoor use
- HIGH CONVERSION EFFICIENCY: ZeroKor solar panels 60W monocrystalline solar cell have a high conversion efficiency of 20.5%, and its performance is better than that of polycrystalline solar panels under the condition of insufficient light
Rank #4
- 【High Conversion Rate】This 20W solar panel with monocrystalline A+ solar cell has an excellent cell efficiency of 21%-30%. Designed to charge and maintain 12V rechargeable batteries like LiFePO₄, Lithium Ion, AGM, SLA, GEL, EFB, MF, etc. Keep batteries in charged for trailer, tractor, truck, boat, motorcycle, RV, car, lawn mower, water pump, gate opener, electric fence, etc
- 【Built to Last】 Low-iron tempered glass surface and corrosion-resistant aluminum frame, make this solar panel 100% waterproof and rustproof, and provide the prolonged lifespan up to 25 years. This 12V solar panel can withstand all weather conditions such as sandstorm, strong wind, thunderstorm, blizzard, hail, etc. It can withstand up to 2400Pa wind pressure and 5400Pa snow load
- 【Smart MPPT Controller】The charging efficiency of this upgraded 10A controller is 30% higher than other controllers on the market. Its intelligent three-stage charging design effectively prevents the battery from overcharging, over-voltage and short circuit. It takes no power from the battery. You will clearly know the charging status of the battery through the two indicator lights on the controller
- 【360° Adjustable Bracket & Plug-and-Play Installation】Comes with a fully 360° angle adjustable mounting bracket, which allows you to adjust the solar panel to the optimal sun-facing angle for maximum solar energy absorption and higher charging efficiency. Pre-drilled mounting holes and matched screws greatly simplify the installation process, no complicated tools or professional skills are required. All cable connections support plug-and-play, enabling quick and effortless installation and disassembly for both indoor and outdoor scenarios.
- 【Complete Accessories & Reliable After-Sales Service】Our SOLPERK Solar Panel kit includes 1*20W solar panel, 1*smart MPPT charge controller, 1*adjustable mounting bracket, 1*alligator clip, 1*O-ring and a full set of mounting accessories to meet your diverse installation and use needs. We offer 1-year professional after-sales service and lifetime technical support, with 7×24-hour online customer service to respond to your questions and solve problems within 24 hours, bringing you a worry-free shopping and using experience.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
