MANJUNATH HUMAN RESOURCES v. COMMISSIONER CGST AND CENTRAL EXCISE APPEALS NASHIK COMMISSIONERATE – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
MANJUNATH HUMAN RESOURCES
v.
COMMISSIONER CGST AND CENTRAL EXCISE APPEALS NASHIK COMMISSIONERATE
WRIT PETITION No. 13188 of 2025 dated 04.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Non-operational tribunal – Central Government issued trade circular dated 13.08.2024 providing guidelines for recovery of outstanding dues pending Tribunal constitution – Trade Circular permits submission of prescribed form in Annexure I, upon submission no recovery proceedings permitted – Limitation period for Tribunal appeal commences from Tribunal’s constitution and commencement date – Held: Writ petition not entertained – Petition disposed with liberty to petitioner to avail Trade Circular benefits by submitting prescribed form – Limitation period and recovery stay protected under Trade Circular – Exhaustion of alternate remedies principle followed per Supreme Court precedents.
Represented By:
Counsel for the Petitioner: Sandeep Sachdeva, i/b, Dserve Legal
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member