High Court of Gujarat10 July 2026

Mahalaxmi Industries v. Union of India

For revenue

R/SPECIAL CIVIL APPLICATION NO. 9118 OF 2026

The ruling in brief

Where petitioner challenged order confirming fake ITC demand involving same SCN and identical modus operandi as connected entity, with both operating from same address and similar allegations, statutory appeal remedy was available, making writ jurisdiction not maintainable, and writ petition was rightly rejected in favour of statutory appellate process

Provisions considered

Section 107, read with section 74 of Central Goods and Services Tax Act, 2017/Gujarat 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

Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Where DGGI issued composite show-cause notice to 146 noticees in proceedings relating to alleged IGST refund and ITC fraud, Notification No. 2/2017 as amended by Notification No. 2/2022 was held to validly confer pan-India jurisdiction on officers for DGGI SCNs and circular allocating competent adjudicating officer was held to merely regulate allocation without conferring jurisdiction, therefore jurisdictional challenge was to be rejected GST: Where composite SCN arising from DGGI investigation was assigned to common adjudicating authority based on highest amount of demand criterion, such criterion was held objective, quantifiable and uniformly applicable with rational nexus to single and consistent adjudication of one cause, and its application did not involve impermissible sub-delegation or enlargement of jurisdiction GST: Where Additional Commissioner, CGST, Delhi acting as common adjudicating authority passed order against Haryana-registered petitioners, appellate forum was held to lie before Commissioner (Appeals) of Commissionerate where common adjudicating authority was posted as already notified under Table III of Notification No. 2/2017 and clarificatory circular merely reiterated said position

Rajasthan High Court20 Aug 2026

For assessee

New Godara Trading Co. v. State of Rajasthan

Where petitioner’s statutory appeal delay was due to non-communication by CA not attributable to petitioner, and refusal to consider appeal on merits would cause serious prejudice, delay in filing was condoned and Appellate Authority was directed to hear appeal on merits

CGST S.107

GSTAT Raipur24 Sept 2026

Cheema Local Carrier and Construction v. Commissioner State GST

Where appellants challenged ex parte orders based on allegedly seized evidence and appellate authority dismissed appeals through identical, non-reasoned orders without dealing with seven distinct grounds or cited authorities, such non- speaking orders failed to exercise appellate jurisdiction and breached principles of natural justice, thus, considering foundational infirmities and ensuring fair opportunity, matter was to be remanded to original adjudicating authorities

Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

For assessee

New Godara Trading Co. v. State of Rajasthan

CGST S.107

GSTAT Raipur24 Sept 2026

Mahalaxmi Industries v. Union of India

The ruling in brief

Provisions considered

Mahalaxmi Industries v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis