M/s Mangalam Jeeval Construction Pvt. Ltd v. Union of India
Case at a glance
Provisions considered
- Central Goods and Services Tax Act, 2017 s. 107(1)
Key paragraphs
- Para 33. Consequently, we find this writ petition to be not maintainable and the same is dismissed as not maintainable. (Tarlok Singh Chauhan, C.J.) Sanjay/Rohit (Rajesh Shankar, J.)
Judgment
HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : : For the CGST Mr. Krishna Kumar, Advocate Mr. P.S.A. Pati, Advocate ----- Order No.02 Date: 10.09.2025
Heard. The petitioner has not only an efficacious but an alternate remedy of filing an appeal under Section 107 (1) of the Central Goods and Services Tax Act, 2017 against the impugned order dated 31st May, 2024. Therefore, we see no reason to entertain this writ petition.
Consequently, we find this writ petition to be not maintainable and the same is dismissed as not maintainable. (Tarlok Singh Chauhan, C.J.) Sanjay/Rohit (Rajesh Shankar, J.)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.