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BRITANNIA INDUSTRIES LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Abhratosh Majumder
Pratyush Jhunjhunwala
Rahul Tangri
Res. Counsel
Vipul Kundalia
Tapan Bhanja
Anindya Kanan

Petitioner / Applicant

BRITANNIA INDUSTRIES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 23, 2024
Order No.

W. P. A 24534 of 2024

Citation

2024(12) TAXREPLY 11927
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ORDER

RAJARSHI BHARADWAJ, J: 1. The Petitioner is engaged in the manufacture and supply of various food items, including bakery products such as biscuits, bread, cakes, and rusks, along with dairy products. These products are distributed to customers and dealers through the Petitioner’s multiple units located across India. 2. On December 16, 2021, the officers of the Directorate General of GST Intelligence (DGGI), Delhi Zonal Unit herein respondent no. 3, conducted a search at the Petitioner’s premises in Delhi. During the proceedings, several summonses were issued, statements were recorded and various documents and information were sought from the Petitioner. The Petitioner duly complied with all the requirements during these proceedings. 3. Subsequently, Respondent No. 3 issued a Show Cause Notice (hereinafter referred to as ‘SCN’) dated August 3, 2024, under Section 74 (1) of the CGST Act, 2017, read with Section 20 of the Integrated Goods and Servic....

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