SWATI ENTERPRISES v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
SWATI ENTERPRISES
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 10671 of 2025 dated 25.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Maintainability of writ petition – Remedy of appeal available – Incorrect averment made no efficacious alternative remedy available – Misleading pleading deprecated; Petitioner must candidly admit existence of remedy and plead exceptions – Contention regarding circular dated 02.05.2018 and jurisdictional issue on surrender of tenancy rights can be raised before Appellate Authority – Following Oberoi Constructions Ltd. v. Union of India(2024) petition dismissed on ground of availability of alternative efficacious remedy – Held: Petition dismissed – Petitioner to file appeal within four weeks and limitation protected subject to payment of ₹25,000 to Government KEM Hospital within two weeks.
Represented By:
Counsel for the Petitioner: Deepak Bapat with Sonali Bapat
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