M/s MRJS LEAD PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

M.S. Sonak, Justice & Jitendra Jain, Justice

M/s MRJS LEAD PRIVATE LIMITED

THE ASSISTANT COMMISSIONER OF STATE TAX & ORS.

WRIT PETITION No. 6247 of 2024 WITH WRIT PETITION No. 6447 of 2024 WITH WRIT PETITION No. 6448 of 2024 dated 26.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 6, 73 & 74

Decision : In favour of revenue

Maintainbility of writ – SCN and adjudication orders under Section 74 – Alternate remedy of appeal already invoked – Petitioners contended notices lacked jurisdiction as allegations of fraud, willful misstatement or suppression issued by State Authorities without power – Department argued alternate remedy available – Respondents submits notices issued within 3-year period under Section 73(10) – Mere wrong quotation of section not jurisdictional error – Authority of State to issue notice arguable issue – Held: Writ petitions dismissed – Petitioners to pursue statutory appeals – Appeals already filed writ not maintainable – Notices issued within 3 years sustainable under Section 73 – Objection to State Authorities power arguable issue to be decided by appellate authority – No exceptional case made out to bypass alternate remedy.

Represented By:

Counsel for the Petitioner: Nitesh V. Bhutekar a/w. Prathamesh Mandlik

M/s MRJS LEAD PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

M/s MRJS LEAD PRIVATE LIMITED v. THE ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

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