M/s Devendra Construction v. Deputy Commissioner

Supreme Court of India

Introduction

The Hon’ble Supreme Court in M/s Devendra Construction v. Deputy Commissioner (Order dated 31.07.2026) considered an important jurisdictional issue under the GST law concerning the validity of initiating fresh proceedings under Section 74 of the CGST Act, 2017 when the very same tax demand was already pending adjudication before the appellate authority.