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SC Stays GST Section 74 Proceedings Due to Pending Jurisdictional Issue on Alternate Remedy

Case Law Details

Case Name
Tata Steel Limited Vs Union of India (Supreme Court of India)
Date of Judgement/Order
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Advertisement Tata Steel Limited Vs Union of India (Supreme Court of India) SC stays Section 74 of the CGST Act proceedings Flagging Jurisdictional and Natural Justice Concerns, despite having Alternate Remedy The Supreme Court in the case of Tata Steel Limited v. Union of India & Ors. [Special Leave Petition (C) No. 16859 of 2026 dated May 19, 2026], in a challenge arising from proceedings under Section 74 of the CGST Act, issued notice and stayed further proceedings connected with an Order-In-Original alleging wrongful availment of Input Tax Credit on account of fraud, wilful misstate...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,885

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