Case Details: Super Service Point vs. Union of India (2026) 38 Centax 206 (S.C.)
Judiciary and Counsel Details
- Dipankar Datta & Satish Chandra Sharma, JJ.
- S/Shri Sameer Gupta, Shaurya Dhoundiyal, Aayushman Sharma, Siddharth Nandwani, Ms. Saniya Rizvi, Sourabh, Advocates & Waheb Hussaini, AOR, for the Petitioner.
Facts of the Case
The petitioner approached the High Court challenging an order passed by the adjudicating authority under Section 74 of the CGST, read with the corresponding provisions of the Gujarat GST Act, whereby liability was determined pursuant to a consolidated show cause notice covering multiple issues. It was contended that the adjudicating authority ought to have passed separate orders rather than a single consolidated order, and that the consolidated approach was legally unsustainable. The petitioner, therefore, invoked the writ jurisdiction of the High Court seeking interference with the adjudication order. The High Court, however, noted that a statutory appellate remedy was available under Section 107 of the CGST and, relying upon the law laid down by the Supreme Court in Assistant Commissioner of State Tax v. Commercial Steel Ltd. [2021 (52) G.S.T.L. 385 (S.C.)], held that the writ petition was not maintainable in view of the existence of an efficacious alternative remedy. Aggrieved by the said decision, the petitioner preferred a Special Leave Petition before the Supreme Court. The matter was accordingly placed before the Hon’ble Supreme Court.
Supreme Court Held
The Hon’ble Supreme Court held that, in view of the statutory scheme of the CGST providing for an appeal under Section 107 against an order passed under Section 74, the proper course for the petitioner was to avail the appellate remedy rather than invoke writ jurisdiction. The Court noted that the High Court had correctly applied the settled principle that writ jurisdiction ought not to be exercised where an effective alternative remedy is available, particularly in tax matters governed by a complete appellate framework. It was recorded that the petitioner sought permission to withdraw the Special Leave Petition with liberty to file an appeal under Section 107 of the CGST before the competent appellate authority. Accepting the request, the Hon’ble Supreme Court granted liberty accordingly and dismissed the Special Leave Petition as withdrawn.
List of Cases Reviewed
- Super Service Point v. Union of India — (2025) 34 Centax 396 (Guj.) — Slp dismissed [Para 3]
