Cowtown Software Design (P) Ltd. & Anr. v. UOI

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The Tax Publishers 2024 TaxPub(GST) 864 (Bom-HC) IN THE BOMBAY HIGH COURT G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ. Cowtown Software Design (P) Ltd. & Anr. v. UOI Writ Petition (L) No. 31152 of 2023 26 March, 2024 Petitioners by: Kartik Dedhia a/w Mr. Rishabh Jain i/b M/s. TLC Legal LLP. Respondent Nos. 1 and 4 : Nitee Punde a/w Manda Omle State by: Himanshu Takke, A.G.P. JUDGMENT *Firdosh P. Pooniwalla, J.* Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. By this Writ Petition, filed under article 226 of the Constitution of India, the Petitioners seek quashing of an Order dated 18-8-2023 passed by Respondent Nos. 3 on the ground that the same is contrary to the provisions of section 75(4) of the Central Goods and Service Tax Act, 2017 (CGST Act) and is in violation of the principles of natural justice. 4. Petitioner No. 1 is a private company registered under the CGST Act and under the Maharashtra Goods and Service Tax Act 2017 (MGST Act). For the purpose of effecting taxable output supplies, Petitioner No. 1 availed Input Tax Credit (ITC) on the goods and services supplied by it. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 864 (Bom-HC)

IN THE BOMBAY HIGH COURT

G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ.

Cowtown Software Design (P) Ltd. & Anr. v. UOI

Writ Petition (L) No. 31152 of 2023

26 March, 2024

Petitioners by: Kartik Dedhia a/w Mr. Rishabh Jain i/b M/s. TLC Legal LLP.

Respondent Nos. 1 and 4 : Nitee Punde a/w Manda Omle

State by: Himanshu Takke, A.G.P.

JUDGMENT

Firdosh P. Pooniwalla, J.

Rule. Rule made returnable forthwith.

2. Heard finally by consent of the parties.

3. By this Writ Petition, filed under article 226 of the Constitution of India, the Petitioners seek quashing of an Order dated 18-8-2023 passed by Respondent Nos. 3 on the ground that the same is contrary to the provisions of section 75(4) of the Central Goods and Service Tax Act, 2017 (CGST Act) and is in violation of the principles of natural justice.

4. Petitioner No. 1 is a private company registered under the CGST Act and under the Maharashtra Goods and Service Tax Act 2017 (MGST Act). For the purpose of effecting taxable output supplies, Petitioner No. 1 availed Input Tax Credit (ITC) on the goods and services supplied by it.