SG International Vs State of Maharashtra (Bombay High Court)
In SG International vs State of Maharashtra, the Bombay High Court granted interim relief in a writ petition challenging Notification No. 09/2023–Central Tax. The Court noted that the issue involved was similar to an earlier matter (Evie Real Estate Pvt. Ltd.), where interim protection had already been granted. Considering this, the Court ordered that similar interim relief be extended to the petitioner until the next hearing date. Importantly, the Court directed protection against coercive GST action, including lifting of shop attachment imposed by the GST department. The matter has been listed for further hearing on 29 April 2026. The order reflects a prima facie acknowledgment of the petitioner’s grievance and ensures that business operations are not adversely impacted pending adjudication. Overall, the ruling provides temporary relief and safeguards taxpayer rights while the constitutional validity of the notification remains under judicial scrutiny.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Heard learned counsel for the parties
2. Our attention is invited to the order dated 26th February 2025 passed by this Court in Evie Real Estate Private Ltd. v/s. State of Maharashtra in Writ Petition No.5146/2024. The issue involved in the present petition is more or less similar to the one in the aforesaid writ petition.
