KHUSHARAV BUILDERS PVT. LTD. v. ADDITIONAL COMMISSIONER (A.E.), CGST AND C.EX. MUMBAI EAST & ORS.- BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
KHUSHARAV BUILDERS PVT. LTD.
v.
ADDITIONAL COMMISSIONER (A.E.), CGST AND C.EX. MUMBAI EAST & ORS.
WRIT PETITION (L) No. 34439 of 2025 dated 06.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : Interim
Challenge to SCN based on Notification No.11/2017-CT(Rate) para 2 prescribing mandatory 1/3rd land value deduction for works contracts – Petitioner relied on Gujarat HC in Munjaal Manishbhai Bhatt holding para 2 ultra vires, discriminatory and read down to optional use when land value unascertainable – Supreme Court in Union appeal (SLP(C) 21703/2022) stayed coercive action/adjudication pan-India on basis of impugned notification pending petitions, directed refunds – Coordinate Bench orders in WP 18018/2024 & WP 4003/2025 admitted identical issues granting interim relief – Held: Interim stay on SCN action – Respondents to file reply on jurisdictional issue of SCN validity given High Court declarations – Matter listed 20.01.2026.
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