ASPECT INTEGRATED IT PRIVATE LTD. THROUGH ITS DIRECTOR, SHRI VIJAY RAITHATHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Vinay Joshi, Justice & M.S. Jawalkar, Justice

ASPECT INTEGRATED IT PRIVATE LTD. THROUGH ITS DIRECTOR, SHRI VIJAY RAITHATHA

UNION OF INDIA & ORS.

WRIT PETITION No. 3963 of 2024 dated 08.07.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73 & 168A

Rule Number : Rule 26

Rule Name : Central Goods & Services Tax Rules, 2017

Notification/Circular : Notification No. 35/2020- Central Tax dated 03.04.2020, Notification No. 9/2023-Central Tax dated 31.03.2023 & Notification No. 56/2023-Central Tax dated 28.12.2023

Decision : In favour of assessee

Assessment Order Under Challenge – Legality of Time Extensions Questioned – Absence of Signature Violates Rule 26 – The Petitioner assailed assessment order dated April 30, 2024 under Section 73(9) of CGST Act, 2017, alleging it was time-barred and issued without valid authority – The Petitioner contended that Notifications No. 9/2023 and 56/2023 issued under Section 168A of CGST Act, 2017 were arbitrary and lacked justification as per the explanation under Section 168A(2) of CGST Act, 2017 – Further alleged the impugned order lacked signature of the proper officer, violating Rule 26 of the CGST Rules, 2017 – Additionally, referred to similar pending challenges before multiple High Courts – Held that: Interim protection granted – Court, noting prima facie case, issued notice to respondents and restrained coercive action against petitioner pending further hearing.

Represented By:

Counsel for the Petitioner: R.D. Heda, Advocate

ASPECT INTEGRATED IT PRIVATE LTD. THROUGH ITS DIRECTOR, SHRI VIJAY RAITHATHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

ASPECT INTEGRATED IT PRIVATE LTD. THROUGH ITS DIRECTOR, SHRI VIJAY RAITHATHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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