M/S. MRJS LEAD PRIVATE LIMITED vs THE ASSISTANT COMMISSIONER OF STATE TAX AND ORS

Judgment text excerpt

5-7-8-WP-6247-2024-FI.DOCX rsk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6247 OF 2024 WITH WRIT PETITION NO.6447 OF 2024 WITH WRIT PETITION NO.6448 OF 2024 M/S. MRJS Lead Private Limited … Petitioner Versus The Assistant Commissioner … Respondents of State Tax And Ors. ___________________________________________________ Mr. Nitesh V. Bhutekar a/w. Mr. Prathamesh Mandlik, for Petitioner in all petitions. Mrs. Shruti D. Vyas, Addl. G. P. a/w. Mr. Aditya R. Deolekar, AGP, for Respondent Nos.1, 2 and 5/State. Mr. Jitendra B. Mishra a/w. Ms. Mamta Omle and Mr. Rupesh Dubey, for Respondent Nos.3, 4 and 6. ______________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 26 August 2025 PC:- 1. Heard learned counsel for the parties. 2. Learned counsel for the parties agree that these petitions can be disposed of by a common order since the issues raised are substantially similar. 3. In all these petitions, the challenge is to the impugned adjudication orders made pursuant to notices under Section Page 1 of 7 5-7-8-WP-6247-2024-FI.DOCX 74 of the Central Goods and Service Tax Act, 2017 (CGST Act). The challenge is also thrown to the notices under Section 74 of the CGST Act. 4. Ms. Vyas pointed out that the petitioners have already filed appeals against the adjudication orders with the appellate authorities. She submitted that such appeals represent alternative and effective remedies provided by the statute. Therefore, she argued that we should not entertain these petitions. 5. Mr. Butekar, learned counsel for the petitioner, submitted that appeals were instituted to avoid the bar of limitation. He submitted that the impugned show cause notice and the impugned adjudication orders refer to no allega