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M/s EKTA REALTORS (EARLIER KNOWN AS EKTA SHUBHAM VENTURES) & ANR. v. UNION OF INDIA & ORS. – BOMBAY HIGH VOURT

High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice

M/s EKTA REALTORS (EARLIER KNOWN AS EKTA SHUBHAM VENTURES) & ANR.
v.
UNION OF INDIA & ORS.

WRIT PETITION No. 4453 of 2024 dated 08.12.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee

Writ challenge to order – Section 73 CGST/MGST Act – Petitioners challenged order on merits & Notification Nos. 4/2018, 56/2023 – Counsel confirmed challenge extended beyond notifications to substantive issues in assessment order – Held: Petition disposed – Petitioners relegated to statutory appeal remedy – Appeal to be entertained without limitation objection upon pre-deposit compliance within 6 weeks, given writ filed within appeal limitation period.

Represented By:

Counsel for the Petitioner: Naresh Jain a/w Neha Anchlia

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