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BLOSSOM INDUSTRIES LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Vikram Nankani
Shweta Rajan
Aanish Desai
Res. Counsel
J B Mishra
Ashutosh Mishra
Rupesh Dube

Petitioner / Applicant

BLOSSOM INDUSTRIES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 18, 2024
Order No.

WRIT PETITION NO. 11698 of 2023

Citation

2024(12) TAXREPLY 11895
Original Order
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ORDER

JUDGMENT :-   (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. The challenge in this Petition is to the show cause notice bearing No. DGGI/SZU/36-158/2022-23 dated 30 January 2023 (Exhibit-A) issued by the Directorate General of Goods & Services Tax Intelligence, Surat Zonal Unit. 3. Mr. Nankani, the learned Senior Advocate for the Petitioner, submitted that the Petitioner has entered into a licence agreement for the manufacture and sale of beer with the 4th Respondent (UBL). He submitted that the impugned show cause notice, notwithstanding the terminology used therein, proposes a tax on the supply of alcoholic liquor for human consumption. He further submitted that both under Section 9 (1) of the Central Goods and Services Tax Act, 2017 (“CGST Act 2017”) and the Constitutional Scheme, no CGST or IGST could be levied on the sale of alcoholic liquor for human consumption by any authority other than the State Authority. Accordingl....

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