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

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Prakash Shah
Mihir Mehta
Jas Sanghavi
Res. Counsel
Jitendra Mishra
Sangeeta Yadav
Rupesh Dubey

Petitioner / Applicant

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

Maharashtra

Date Dec 16, 2024
Order No.

WRIT PETITION NO. 3269 OF 2022

Citation

2024(12) TAXREPLY 11872
Original Order
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ORDER

P.C.:- 1. Heard learned counsel for the parties. 2. The petitioner challenges the show cause notice dated 9 December 2021 on the ground of alleged breach of Rule 142 (1A) of the Central Goods and Services Tax Rules 2017 (CGST Rules) in as much as no preshow cause notice was issued to the petitioner. 3. Mr Shah learned counsel for the petitioner submits that though Rule 142 (1-A), post its amendment with effect from 15 October 2020, substitutes the word ‘may’ for the word ‘shall’, still the impugned show cause notice is infirm because the same relates to the period before the amendment. He submits that issuing a pre-show cause notice was mandatory for this period. He refers to and relies upon ‘M/s New Morning Star Travels Vs. The Deputy Commissioner’ 2023 (10) TMI 1246 and ‘Skyline Automation Industries Vs. State of UP’ 2023 (68) GSTL 235 (All.) to submit that the two High Courts have taken a view the same was mand....

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