Mahalaxmi Industries vs. Union Of INDIA

SCA/9118/2026HC GujaratGSTCNR GJHC24045200202610 July 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI4 pages

AI SummaryDismissed

Held

The Court noted that the petitioner had an alternative efficacious remedy to file an appeal. It also observed that the present petition was similar to a previously withdrawn petition by a related entity, and the advocate had misled the court regarding the same.

Facts

The petitioner challenged an order confirming demand for ineligible Input Tax Credit (ITC) on the basis of fake invoices from non-existent firms. The petitioner had an alternative remedy of appeal. A similar petition by a related entity was withdrawn to file an appeal.

Key Issues

Whether the writ petition should be entertained when an alternative appellate remedy is available. Whether the petitioner misled the court regarding the similarity of the present case to a previously withdrawn petition.

Sections Cited

Section 74, Section 107, Section 122

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/9118/2026 ORDER DATED: 10/07/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9118 of 2026 ========================================================== MAHALAXMI INDUSTRIES Versus UNION OF INDIA & ORS. ========================================================== Appearance: MR ANIL K GIDWANI(11308) for the Petitioner(s) No. 1 MS HETAL G PATEL(11032) for the Respondent(s) No. 1,2,3,4 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 10/07/2026

ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

The present writ petition has been filed by the petitioner challenging the Order-in-Original dated 23.03.2026 passed by the Assistant Commissioner of Central GST, Division-V(Odhav), Ahmedabad- South, under Section 74 of the Central Goods and Services Tax Act, 2017 (for short ‘the CGST Act) confirming the demand of ineligible Input Tax Credit (ITC) / Tax of Rs.1,46,76,034/- ordered recovery from the petitioner – M/s Mahalaxmi Industries. 2.

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.