Pepsico India Holdings (P) Ltd. v. Addl. Commr. of CGST & CE

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The Tax Publishers 2024 TaxPub(GST) 883 (Bom-HC) IN THE BOMBAY HIGH COURT G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ. Pepsico India Holdings (P) Ltd. v. Addl. Commr. of CGST & CE Writ Petition No. 15703 of 2023 26 March, 2024 Petitioner by: Rohan Shah with Manish Mishra, Shareen Gupta, Srisabari Rajan, Tanay Vyas & Mohammed Anajwalla i/b. J. Sagar & Associates. Respondents by: Jitendra B. Mishra with Ram Ochani,. JUDGEMENT *G.S. Kulkarni, J.* RULE. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This Petition, under article 226 of the Constitution of India, prays for diverse reliefs in the context of challenge to the show cause notice dated 22-9-2023 issued by Respondent No. 1. The original substantive reliefs as prayed for read thus:- (a) that this Honble Court be pleased to declare that the Impugned SCN dated 22-9-2023 is ultra vires the provisions of (i) Section 61 (1) of the CGST Act; (ii) Section 61 of the CGST Act, read with rule 99 of the CGST Rules; (iii) ultra vires section 73 of the CGST Act. (b) that this Honble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under article 226 of the Constitution of India, calling for the records pertaining to the Petitioners case and after going into the validity and legality thereof be pleased to quash and set aside the Impugned SCN dated 22-9-2023 issued by the Respondent No. 1; (c) that this Honble Court be pleased to issue a writ of prohibition restraining the Respondents from giving effect to and/or proceeding with adjudication proceedings with regard to the Impugned SCN dated 22-9-2023 issued by the Respondent No. 1. 3. In the context of the challenge as raised by the Petitioner to the show cause notice, the parties were heard by the Co-ordinate Bench of this Court, of which one of us (G. K. Kulkarni, J.) was a member when the following order came to be passed on 1-12-2023. The relevant paragraphs 3 &5 of the said order read thus:- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 883 (Bom-HC)

IN THE BOMBAY HIGH COURT

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

Pepsico India Holdings (P) Ltd. v. Addl. Commr. of CGST & CE

Writ Petition No. 15703 of 2023

26 March, 2024

Petitioner by: Rohan Shah with Manish Mishra, Shareen Gupta, Srisabari Rajan, Tanay Vyas & Mohammed Anajwalla i/b. J. Sagar & Associates.

Respondents by: Jitendra B. Mishra with Ram Ochani,.

JUDGEMENT

G.S. Kulkarni, J.

RULE. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

2. This Petition, under article 226 of the Constitution of India, prays for diverse reliefs in the context of challenge to the show cause notice dated 22-9-2023 issued by Respondent No. 1. The original substantive reliefs as prayed for read thus:-

(a) that this Honble Court be pleased to declare that the Impugned SCN dated 22-9-2023 is ultra vires the provisions of

(i) Section 61 (1) of the CGST Act;

(ii) Section 61 of the CGST Act, read with rule 99 of the CGST Rules;

(iii) ultra vires section 73 of the CGST Act.

(b) that this Honble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under article 226 of the Constitution of India, calling for the records pertaining to the Petitioners case and after going into the validity and legality thereof be pleased to quash and set aside the Impugned SCN dated 22-9-2023 issued by the Respondent No. 1;

(c) that this Honble Court be pleased to issue a writ of prohibition restraining the Respondents from giving effect to and/or proceeding with adjudication proceedings with regard to the Impugned SCN dated 22-9-2023 issued by the Respondent No. 1.

3. In the context of the challenge as raised by the Petitioner to the show cause notice, the parties were heard by the Co-ordinate Bench of this Court, of which one of us (G. K. Kulkarni, J.) was a member when the following order came to be passed on 1-12-2023. The relevant paragraphs 3 &5 of the said order read thus:-