Supreme Court of India16 June 2026

Kamal Ideal Infratech (P.) Ltd. v. Union of India

For revenue

SLP (CIVIL) DIARY NO(S). 28802 OF 2026

The ruling in brief

SLP dismissed against order of High Court that where assessee challenged demand order under section 74 alleging non-service of ASMT- 10 and show cause notice but failed to explain delay in approaching court after knowledge of proceedings and did not avail statutory appeal, writ petition was liable to be dismissed on ground of delay and laches

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Kamal Ideal Infratech (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Kamal Ideal Infratech (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand