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APOLLO TYRES LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Joseph Kodianthara
Anil D’souza
Res. Counsel
Ram Ochani
Sangeeta Yadav
Ram Ochani

Petitioner / Applicant

APOLLO TYRES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 14, 2024
Order No.

WRIT PETITION NO. 15498 OF 2024

Citation

2024(11) TAXREPLY 11648
Original Order
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ORDER

JUDGMENT (PER JITENDRA JAIN J) :- 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 2 August 2024 issued by respondent no. 2 to the petitioner to centralise and show cause before respondent no. 3 why CGST, SGST and IGST should not be demanded and recovered under Section 74 of the Central Goods and Services Tax Act (CGST), State Goods and Services Tax Act (SGST) and Integrated Goods and Services Tax Act (IGST). The said show cause notice further directs the petitioner to show cause why interest under Section 50 of the CGST Act and the SGST Act should not be demanded and recovered in addition to the penalty under Section 74 of the CGST Act, SGST Act and Section 20 of the IGST Act. By this show cause notice, the issue pending before various State authorities, namely Jammu and Kashmir, Himachal Pradesh, Uttarakhand, Haryana, Uttar Pradesh etc. has been centralised and referred to respondent no. 3 for adj....

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