ULTIMO CEMENT INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Inderjeet Singh, Justice & Ashok Kumar Jain, Justice
ULTIMO CEMENT INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 7314/2026 dated 28.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Violation of natural justice – Non-provision of relied-upon documents and denial of cross-examination opportunity on third-party statements – Remedy of appeal avavialble – Petitioner relied on Trillion Lead Factory Pvt. Ltd. holding no writ against SCN and on Tanushree Logistics Pvt. Ltd. affirming appeal remedy – Held: Writ petition dismissed – Liberty to raise all grounds before appellate authority.
Represented By:
Counsel for the Petitioner: G.G. Gupta, Divay Prakash Modi
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