Headnote
AI-drafted · Reviewed and approved
These are a batch of writ petitions filed before the Bombay High Court under its Civil Appellate and Original Civil jurisdictions, challenging various actions taken by Central and State GST authorities, including the Commissioner of CGST, Joint Commissioner, Additional Commissioner, Principal Commissioner, Director General of GST Intelligence, and Central Board of Indirect Taxes and Customs, among others. The petitioners include companies, limited liability partnerships, individuals, and cooperative institutions engaged in diverse trades and industries across Maharashtra.
The petitions raise issues primarily under the Central Goods and Services Tax framework, involving show cause notices, demand orders, enforcement actions, and appellate orders passed by CGST and Central Excise authorities at various commissionerates across Maharashtra, including Mumbai, Palghar, Thane, Nashik, Raigad, Pune, and Belapur. The petitioners challenge such actions as being without jurisdiction, contrary to statutory provisions, or in violation of principles of natural justice.
The judgment, authored by Justice G. S. Kulkarni, was pronounced on 17 April 2026 and deals collectively with the connected matters. The citation assigned is 2026:BHC-OS:9682-DB.
Catchwords:
GST · CGST · Central Goods and Services Tax · writ petition · show cause notice · demand · enforcement · DGGI · Central Excise · Commissionerate · indirect tax · natural justice · jurisdiction
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