Supreme Court of India7 September 2026

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

For assessee

SLP TO APPEAL (C) NO(S). 28059 OF 2026

The ruling in brief

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

Provisions considered

Section 112 of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950

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

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

The ruling in brief

Provisions considered

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

The ruling in brief

Provisions considered

Read the full analysis

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Prabhas Kumar v. Radico, Authorized Partners

Devendra Singh v. Adroit Technical Services (P.) Ltd

Read the full analysis