M/S Tulsi Pulses, Thr. Its Authorised Partner, Nitinkumar S/O Mohanlal Taori v. Union Of India, Through The Ld. Secretary, Ministry Of Finance (Dept. Of Revenue) New Delhi And ORS

2026:BHC-NAG:1545-DB 921.wp.1607.25 1/1

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR Writ Petition No.1607 of 2025 M/s. Tulsi Pulses, through its authorised Partner Nitin Taori vs.

Union of India and others =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's Orders or directions and Registrar's orders.

=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Mr. R.D. Heda, Advocate for the Petitioner.

Mr. S.S. Hulke, A.G.P. for Respondent Nos.5 to 8/State.

CORAM

: ANIL L. PANSARE & NIVEDITA P. MEHTA, JJ.

DATE : 30 th JANUARY, 2026.

Mr. Heda, learned Counsel for the petitioner, submits that the arguing Counsel has met with an accident and has, therefore, sought an adjournment of two weeks.

02.

We, however, find that the petitioner has a statutory remedy of filing an appeal under Section 107 of the said Act, because the challenge is to the 'show cause notice' issued under Section 74 of the CGST Act, 2017. 03.

In that view of the matter, the petition is disposed of with liberty to the petitioner to avail the statutory remedy. No costs. (Nivedita P. Mehta, J.) (Anil L. Pansare, J.) *sandesh Signed by: Mr. Sandesh Waghmare Designation: PS To Honourable Judge Date: 30/01/2026 19:24:22