TUSHAR BUILDERS & BKP INFRA LLP v. DEPUTY COMMISSIONER OF STATE TAX & ORS – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
TUSHAR BUILDERS & BKP INFRA LLP
v.
DEPUTY COMMISSIONER OF STATE TAX & ORS
WRIT PETITION No. 6431 of 2025 dated 28.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 168A
Decision : In favour of revenue
Biased adjudication – Breach of limitation provisions as notice not issued three months prior to last date of completing adjudication – Same cause of action investigated earlier with substantial GST payment – Double taxation violative of Article 265 – Petitioner submits issues claimed as jurisdictional to bypass alternate remedy – Respondent submitted alternate remedy available and bias objection never raised before adjudicating authority – Order passed within limitation period – Court found no case for bypassing statutory alternate remedy – Rectification application pending – Previous year order distinguished as involved Section 168A limitation extension issue not present here – Held: Petition dismissed – Petitioner to avail alternate remedy of appeal .
Represented By:
Counsel for the Petitioner: Sanket S. Bora a/w Abhay Bora, Vidhi K. Punmiya, Amiya R. Das & Unnatii A. Thakkar i/by SPCM Legal
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