High Court of Gujarat18 September 2026

Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise

For assesseeRemanded

R/SPECIAL CIVIL APPLICATION NO. 6999 OF 2025

The ruling in brief

Where consolidated demand covering July 2017 to November 2022 included financial years already under State GST proceedings for same liability and such overlap was admitted by respondents, statutory bar on parallel proceedings under section 6 applied, rendering consolidated order unsustainable and necessitating exclusion of overlapping years from fresh proceedings

Provisions considered

CGST S.6

Section 6 of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017

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The ruling in brief

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Related rulings

Delhi High Court16 Sept 2026

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Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise

The ruling in brief

Provisions considered

Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

RPP Infra Projects Ltd. v. Union of India

Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch

Read the full analysis