LUXOR HOSPITAL & ANR. v. UNION OF INDIA & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
LUXOR HOSPITAL & ANR.
v.
UNION OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION NO. 15009 of 2025 dated 20.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Rule Number : Rule 42(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Demand – SCN issued without mandatory pre-consultation notice – Petitioner contended issuance violated Section 74(5) post 15.10.2020 amendment where ‘may’ must be read as ‘shall’ to avoid rendering subsection redundant – Held – Notice issued returnable 27.11.2025 – Ad-interim relief – Petitioners to cooperate in adjudication – Respondents restrained from passing final order during pendency.
Represented By:
Counsel for the Petitioner: Abhay Desai
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