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PEPSICO INDIA HOLDINGS PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Rohan Shah
Ravi Bharuka
Joybrata Misra
Res. Counsel
K.n. Singh
Anshuman Singh
Devansh Shankar Singh

Petitioner / Applicant

PEPSICO INDIA HOLDINGS PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Jul 18, 2024
Order No.

Civil Writ Jurisdiction Case No. 5240 of 2024

Citation

2024(7) TAXREPLY 10695
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging a demand cum show-cause notice issued under Section 74(1) of the Central/Bihar Goods and Services Tax Act, 2017. We were of the opinion that the petitioner could take all contentions before the authority, and there could be no challenge entertained against a show-cause notice issued. The learned Counsel for the petitioner, however, insisted that there is an illegality in the issuance of the notice, specifically of non-compliance of the provisions of the Goods and Services Tax Act (for brevity, GST Act). 2. Learned Counsel for the petitioner specifically took us to Section 61 of the GST Act, which was read with Rule 99 of the Bihar GST Rules, 2017. It is pointed out that Section 61, speaks of scrutiny of returns after which there is an obligation to inform the assessee about any discrepancy noticed, and call for the assessee’s explanation. Sub-section (2) provides for the....

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