The Hon’ble Supreme Court of India in the case of Tata Steel Limited v. Union of India & Ors. [Special Leave Petition (C) No. 16859 of 2026 dated May 19, 2026] issued notice and stayed further proceedings arising out of the Order-in-Original dated December 26, 2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), in a challenge to the Jharkhand High Court’s judgment which had relegated the assessee to the statutory appellate remedy. The Hon’ble Apex Court, taking note of the petitioner’s submission that an identical issue concerning the alternative remedy arising out of Section 74 of the CGST Act is already pending consideration before it in GR Infra Projects Limited v. State of Madhya Pradesh & Ors. [SLP (C) No. 33594 of 2025], directed that the interim order of stay shall be subject to the Court being satisfied that the issues in both matters are similar.
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