M/s SUPER SERVICE POINT v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
M/s SUPER SERVICE POINT
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 9382 of 2025 dated 04.09.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Demand – Consolidated SCN – Remedy of appeal available – Court relied on Assistant Commissioner of State Tax & Others v. M/s Commercial Steel Limited where petitioner relegated to alternate statutory remedy under Section 107- Held: Petition dismissed – Petitioner to file appeal if desirous to challenge order under Section 107 of GST Act.
Represented By:
Counsel for the Petitioner: Sameer Gupta for Monal S Chaglani
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