UNITED ENGINEERINF CO. v. SUPERIENTENDENT RAGE VI DIV VI CGST THANE COMMISSIONERATE – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
UNITED ENGINEERINF CO.
v.
SUPERIENTENDENT RAGE VI DIV VI CGST THANE COMMISSIONERATE
WRIT PETITION No. 15204 of 2025 dated 24.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 142(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
No pre-SCN notice – Violation of Rule 142(1A) of CGST Rules – Petitioner sought amendment to challenge orders – Relied on Pidilite Industries Ltd(2024) holding writ not entertainable for Rule 142(1A) violation – Alternate efficacious remedy available – Held: Writ petition disposed – Petition not entertained – Liberty to appeal orders u/s 107 – Rule amended introducing “may” w.e.f. 15.10.2020.
Represented By:
Counsel for the Petitioner: Nikhil Rungta with Trisha Rathi
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