Authority: Supreme Court of India

Order Date: 17-08-2026

Case Overview

  • Parties: Petitioner – M/S Shivani Enterprise; Respondents – Union of India & Others.
  • Origin: Petition for Special Leave to Appeal (C) No.27455/2026 arising from the impugned final judgment and order dated 18-06-2026 passed by the High Court of Gujarat at Ahmedabad (SCA No.1251/2026).
  • Nature of Proceeding: Application for admission (IA No.233431/2026) seeking permission to file additional documents, facts, and annexures before the Supreme Court.
  • Counsel for Petitioner: Mrs. Mauna Bhatt, Senior Advocate; Mr. Malak Manish Bhatt, Advocate on Record; Ms. Sukanya Joshi, Advocate.
  • Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Key Observations: The Court observed that the petitioner possesses an alternative statutory remedy under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act) to appeal the High Court’s order before the designated Appellate Authority.

Final Outcome

1. The Supreme Court declined to interfere with the High Court’s decision, directing the petitioner to pursue the statutory appeal under Section 107 of the CGST Act.

2. The Court granted the petitioner a period of four weeks to prefer the statutory appeal before the Appellate Authority, allowing the petitioner to raise all submissions available under law, including any deficiencies in the show‑cause notice.

3. The Special Leave Petition (SLP) stands disposed of.

4. Any pending applications, if any, are also disposed of.

Topics: Court Order, CGST Appeal, Special Leave Petition