M/s PARAS STONE INDUSTRIES, THROUGH PROPRIETOR SHRI SUNIL SHATRUGHAN MISHRA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Anil L Pansare, Justice & Nivedita P Mehta, Justice

M/s PARAS STONE INDUSTRIES, THROUGH PROPRIETOR SHRI SUNIL SHATRUGHAN MISHRA

UNION OF INDIA & ORS.

WRIT PETITION No. 7718 of 2025 dated 09.01.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 74

Decision : In favour of assessee

Consolidated SCN – Section 74 CGST Act – Challenge to SCN for alleged suppression of taxable value and short payment of tax – petitioner relied on M/s Milroc Good Earth Developers (2025) and Rite Water Solutions (2025) holding no scope for consolidating multiple financial years in SCN under Section 74 – Held: Writ petition disposed – – SCN quashed – Respondents at liberty to re-issue separate SCNs per tax period if no legal bar – Costs of ₹50,000 imposed on respondents for wasting time but recalled on qualified apology.

Represented By:

Counsel for the Petitioner: A.J. Bhoot

M/s PARAS STONE INDUSTRIES, THROUGH PROPRIETOR SHRI SUNIL SHATRUGHAN MISHRA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

M/s PARAS STONE INDUSTRIES, THROUGH PROPRIETOR SHRI SUNIL SHATRUGHAN MISHRA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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