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Gujarat High Court
Messrs Spx Flow Technology (India) ... vs State Of Gujarat on 8 May, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/7104/2026 ORDER DATED: 08/05/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 7104 of 2026
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MESSRS SPX FLOW TECHNOLOGY (INDIA) PVT.LTD. & ANR.
Versus
STATE OF GUJARAT & ORS.
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Appearance:
MR AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2
MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2
MS POOJA ASHAR, AGP for the Respondent(s) No. 1,2,3
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE MAULIK J.SHELAT
Date : 08/05/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. The present petition is filed seeking the following
reliefs.
"(A) That Your Lordships may be pleased to issue a Writ of
Certiorari or any other appropriate writ, direction or order, thereby
quashing and setting aside the appellate orders dated 5.3.2026
(Annexures-"I-1, 1-2 and 1-3") passed by the Deputy Commissioner
of GST (Appeals), the 2nd Respondent herein, with all consequential
reliefs and benefits to the Petitioner;
(B) That Your Lordships may be pleased to issue a Writ of
Prohibition or any other appropriate writ, order or direction
completely and permanently prohibiting the Respondents, their
servants and agents from taking any action ac against the Petitioner
pursuant to the appellate orders dated 5.3.2026 (Annexures-"I-1, 1-2
and 1-3") passed by the Deputy Commissioner of State Tax
(Appeals), the 2nd Respondent herein;
(C) Pending hearing and final disposal of the present petition, Your
Lordships may be pleased to restrain the respondents, their servants
and agents from taking any action against the Petitioner pursuant to
the appellate orders dated 5.3.2026 (Annexures-"I-1", "1-2" and "1-
3") thereby staying implementation and execution of these Appellate
orders;
NEUTRAL CITATION
C/SCA/7104/2026 ORDER DATED: 08/05/2026
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(D) An ex-parte ad-interim relief in terms of Para 11(C) above may
kindly be granted;
(E) Any other further relief that may be deemed fit in the facts and
circumstances of the case may also please be granted."
2. Learned Assistant Government Pleader Ms.Pooja Ashar, at
the outset, has submitted that the present writ petition is not
maintainable on two counts - firstly that the petitioner has
challenged three separate orders in a single writ petition and
secondly, he has a remedy to file an appeal before the
Tribunal.
3. However, learned advocate Mr.Dave appearing for the
petitioners has submitted that writ petition is maintainable
since there has been a violation of principles of natural justice,
inasmuch as the petitioners were called upon to produce
certain notarized copy of the sale agreement though there is
no provision to produce the same. It is submitted that the
petitioners had produced the same at later stage. No further
submissions are made.
4. It is not in dispute that the Orders-in-Original, which were
challenged before the Appellate authority are of different
period involving "High Seas Sales" of different years, i.e. from
July, 2017 to 31.03.2018, April, 2018 to March, 2019 and April
2019 to March, 2020. Thus, there three separate orders passed
by the Appellate authority,which are challenged in the present
writ petition. It is also not disputed that the petitioners have
the remedy to challenge the aforesaid orders passed under
section 107 of the GST Act, 2017 before the Tribunal. The only
reason, for which the remedy of writ has been invoked, is the
NEUTRAL CITATION
C/SCA/7104/2026 ORDER DATED: 08/05/2026
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demand of notorious sale agreement, which has been
produced by the petitioners subsequently on 05.01.2026. We
are of the opinion that this aspect along with other issues fall
within the realm of appreciation of facts and law, for which the
petitioners have an efficacious remedy of filing an appeal
before the Tribunal under section 112 of the Act. Hence, we
are not inclined to entertain the present writ petition. The
same stands rejected accordingly.
Sd/- .
(A. S. SUPEHIA, J)
Sd/- .
(MAULIK J.SHELAT,J)
MAHESH/08
