2026 (4) TMI 989

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....5140 of 2025 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE M. S. SONAK AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioners: Mr. Krishna Kumar, Advocate. For the Respondents: Mr. P.A.S. Pati, Advocate. ORDER 1. Heard learned counsel for the parties. 2. In all these writ petitions, the challenge is to the orders passed by the adjudicating authorities, against which, the petitioners have alternative and efficacious remedy of preferring appeals under Section 107 of the CGST Act, 2017. 3. The impugned orders, in turn, inform the petitioners that they have right to appeal and even give the details of the appellate authority. Despite all these, the petitioners, based on a bald statement in these writ petitions that they have got....

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....nt authorities like Municipal Corporation etc. are immune from taxation under the CGST Act, 2017. 7. Mr. P.A.S. Pati, learned counsel for the respondents, at the outset, submits that the blanket proposition advanced on behalf of the petitioners is quite misconceived. He submits that this contention was duly considered by the adjudicating authority, who while referring to several factual aspects, concluded that only core activities of a Corporation or a local self-government body might be able to claim some exemption. He submits that in these cases, GST was imposed on routine sale of goods or services transactions and there was no Constitutional or statutory bar to such imposition. 8. In any event, learned counsel for the respondents s....

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....ong because such a holding might prejudice the petitioners, in case, they decide to avail the alternative remedy of preferring appeals. However, we must say that the above issues, which shall involve a factual determination regards the transactions, which are sought to be taxed, cannot or at least need not be adjudicated by us exercising our extraordinary and summary jurisdiction because the legislature has provided the petitioners with an alternative/efficacious/ statutory remedy of preferring appeals where such questions can be suitably addressed. 14. In the case of Oberoi Constructions Limited vs. The Union of India & Others reported in (2025) 137 GSTR 601, the Division Bench of the Bombay High Court has considered the circumstances i....