Supreme Court of India17 August 2026

Shivani Enterprise v. Union of India

For revenue

SPECIAL LEAVE TO APPEAL (C) NO. 27455 OF 2026

The ruling in brief

Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of SCN and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was rejected; instant court was of view that no interference was required as HC had rightly observed that assessee had an alternative remedy under section 107, SLP was to be disposed of

Provisions considered

Section 75, read with sections 126 and 169, of Central Goods and Services Tax Act, 2017/Gujarat 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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CGST S.75

Shivani Enterprise v. Union of India

The ruling in brief

Provisions considered

Shivani Enterprise v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Read the full analysis