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GODREJ & BOYCE MFG. CO. LTD. vs. UNION OF INDIA AND ORS.
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
G. S. KULKARNI
Pet. Counsel
Arshad Hidayatullah
Anupam Dighe
Shailaja Kher
Res. Counsel
Pradeep Jetly
J. B. Mishra
Maya Majumdar

Petitioner / Applicant

GODREJ & BOYCE MFG. CO. LTD.
Respondent UNION OF INDIA AND ORS.
Court Bombay High Court
State

Maharashtra

Date Oct 29, 2021
Order No.

WRIT PETITION NO. 3226 OF 2019 WITH INTERIM APPLICATION NO. 423 OF 2021

Citation

2021(10) TAXREPLY 4801
Original Order
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ORDER

1. The petitioner is a company registered under the Companies Act, 1956 and is, inter alia, engaged in manufacture of sale of multiple products such as locks, furniture, industrial products, etc. 2. By presenting this writ petition dated November 14, 2019, the petitioner has mounted a challenge to a show cause notice dated August 27, 2019 issued by the Joint Commissioner, CGST & C.Ex, Navi Mumbai, respondent no.3. It has been alleged in such notice that the petitioner “availed inadmissible transitional credit amounting to ₹ 3,83,43,693/- [Ed Cess: ₹ 1,46,47,191/-, S.H. Ed Cess: ₹ 71,77,464/- & PLA: ₹ 1,65,19,038/-] in their Trans-1 filed on December 26, 2017”. Consequently, the petitioner was required to show cause, within 30 days of receipt of the impugned notice, as to why- “(i) the Trans-1 credit amounting to ₹ 3,83,43,753/- comprising of Ed Cess: ₹ 1,46,47,191/-, S.H. Ed Cess: ₹ 71,77,464/- and PLA: ₹ 1,65,19,038/- availed by the....

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