SC Refuses Writ Relief Due to Alternative GST Appeal Remedy, Allows Delayed Appeal Filing

Prime Metals Vs Central Board of Indirect Taxes And Customs & Ors. (Supreme Court of India) The case concerned a challenge by the petitioner to a show cause notice dated 25.06.2025, an Order-in-Original dated 17.12.2025 passed by the adjudicating authority, a circular issued by the tax authorities, and the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017. Before the Rajasthan High Court, the petitioner sought quashing of the impugned circular, declaration that Section 16(2)(c) was unconstitutional...