Supreme Court of India18 September 2026

Manpar Icon Technologies v. Assistant Commissioner CGST Division

For revenue

SLP (CIVIL) DIARY NO. 51495 OF 2026

The ruling in brief

SLP was filed against order of High Court holding that where assessee assailed demand order and corrigendum to SCN including additional period in writ alleging illegality, since such issues involved factual examination of corrections under sections 160 and 161 and were already considered by adjudicating authority, in view of available alternate remedy of appeal, writ was not maintainable and petition was to be dismissed with liberty to avail appellate remedy; SC declined to interfere with HC order dismissing writ for alternative remedy and extended limitation, SLP was to be disposed of

Provisions considered

Section 107, read with sections 160 and 161 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950

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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Manpar Icon Technologies v. Assistant Commissioner CGST Division

The ruling in brief

Provisions considered

Manpar Icon Technologies v. Assistant Commissioner CGST Division

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis