2026 (7) TMI 983

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....308). For the Respondent(s) No. 1,2,3,4: Ms Hetal G Patel (11032). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The present writ petition has been filed by the petitioner challenging the Order-in-Original dated 23.03.2026 passed by the Assistant Commissioner of Central GST, Division-V(Odhav), Ahmedabad- South, under Section 74 of the Central Goods and Services Tax Act, 201....

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....ner is M/s Mahalaxmi Industries, operating from Shed No. B-30 Gopal Charan Industrial Globe, Kathwada, Daskroi, Ahmedabad, whereas Noticee no. 2 - M/s Mahalaxmi Metal Industries is operating from Shed No. B-23, Gopal Charan Industries Globe had earlier filed writ petition being Special Civil Application No. 6227 of 2026, challenging the Order-in-Original dated 26.11.2025, which also emanated from ....

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....rit petition being Special Civil Application No. 6227 of 2026. Accordingly, we had directed the Registry to place the papers of Special Civil Application No. 6227 of 2026 before this Court in order to ascertain the statement made before us. 5. On the perusal of the papers of Special Civil Application No. 6227 of 2026 it is noticed by us that in the said writ petition which was filed by M/S Maha....

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.... and also operate from the address mentioned herein above. It is also not in dispute as canvased by learned Senior Standing Counsel Ms. Patel that both the petitioners M/s Mahalxmi Metal Industries and M/s Mahalaxmi Industries are operated and run by closely related individuals. 7. The Show-Cause Notice as well as the Order-in-Original in detail establishes their links with the Delhi based firm....