Can section 16(2)(c)
Case Title | Exotech Plastics Pvt. Ltd vs Union of India and Ors. |
Court | Bombay High Court |
Honorable Judges | Justice K.R.Shriram & Justice A.S. Doctor |
Citation | 2022 (8) GSTPanacea 174 HC Bombay W.P.A. 9130 /2022 |
Judgement Date | 04-August-2022 |
Council for Petitioner | Makrand Joshi |
Council for Respondent | Jitendra Mishra Dhananjay Deshmukh S.D.Vyas |
The Bombay High Court bench of Justice K.R.Shriram & Justice A.S. Doctor has held that Since the vires of section 16(2)(c) of the CGST Act is under challenge Similar matter being Writ Petition (L) No.23044 of 2021 is pending. Present Petition be also tagged along with the same.
FACTS OF THE CASE
A show cause-cum-demand notice dated 13th May, 2022 issued by the Deputy Commissioner CGST & CEX, Respondent No.4, is under challenge in this Writ Petition
By the impugned notice, explanation has been called for from the Petitioner as to why action, as proposed in paragraph 8 thereof, may not be taken
Petitioner has also challenged the vires of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’, for short).
Can section 16(2)(c)
COURT HELD
the facts as recorded, held that find no reason to interfere with the show cause notice in view of the decision of the Supreme Court in the case of The Special Director Considering and Anr. Vs. Mohd. Ghulam Ghouse and Anr
Issue notice to Respondents, returnable on 15th September, 2022. Since the vires of section 16(2)(c) of the CGST Act is under challenge, Petitioner is directed to put the Attorney General for the Union of India on notice
Can section 16(2)(c)
ANALYSIS OF THE JUDGEMENT
Pendency of the writ petition shall, however, not preclude respondent no.4 to take the proceedings arising out of the impugned show cause notice to its logical conclusion; however, any order passed in such proceedings shall be subject to and abide by the result of this Writ Petition. If the Petitioner is so advised, it may participate in the proceedings without prejudice to its rights and contentions herein
Similar matter being Writ Petition (L) No.23044 of 2021 is pending. Present Petition be also tagged along with the same
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