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LIBERTY OIL MILLS LIMITED vs. UNION OF INDIA & OTHER
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Chirag Shetty
Jitendra Motwani
Res. Counsel
Karan Adik
Satyaprakash Sharma

Petitioner / Applicant

LIBERTY OIL MILLS LIMITED
Respondent UNION OF INDIA & OTHER
Court Bombay High Court
State

Maharashtra

Date Jan 27, 2023
Order No.

WRIT PETITION NO.5191 OF 2021

Citation

2023(1) TAXREPLY 6945
Original Order
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ORDER

P.C.:- 1. Heard learned counsel for the parties. Taken up for disposal in view of the narrow issue involved. 2. The Petitioner has challenged the show cause notice issued by the Respondent No.2-Commissioner of CGST (Central Excise Tribunal). 3. The Petitioner is a company who is engaged in manufacture of vegetable edible oil, is registered under the goods and services tax holding a duty registration. A show cause notice issued by the Respondent No.2 dated 31 March 2019 to the Petitioner called upon the Petitioner as to why Integrated Goods and Service Tax (IGST) amounting Rs.4,13,47,167/- be not recovered from the Petitioner under Section 74(1) of Central Goods and Services Act, 2017 alongwith interest and penalty as specified. The gist of the allegation against the Petitioner is found in paragraph No.2 of the show cause notice which reads thus : “2. During the course of GST audit conducted on the records of the assessee for the period from April 2018 to March ....

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