UNITED GLOBAL CORPORATION LTD. v. THE ADDITIONAL DIRECTOR (DIRECTORATE GENERAL OF GST INTELLIGENCE) – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
UNITED GLOBAL CORPORATION LTD.
v.
THE ADDITIONAL DIRECTOR (DIRECTORATE GENERAL OF GST INTELLIGENCE)
WRIT PETITION No. 5271 of 2024 dated 08.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Duplicate proceedings – Central Authorities order challenged on ground State Authorities already passed order for same years – State order did not cover entire period claimed by Central Authorities – Respondent contended Central proceedings have broader scope – Court examined Supreme Court judgment in M/s. Armour Security (India) Ltd. (2025) found intricate issues requiring Appellate Authority determination – No exceptional case made for bypassing alternate remedy as per Oberoi Constructions Ltd.(2024) – Held: Petition disposed – Petitioner to file appeal within four weeks with pre-deposit – Authority to decide appeal on merits without limitation.
Represented By:
Counsel for the Petitioner: Aditya Ajgaonkar, Rupal Shrimal i/b. Pulkit Tyagi
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