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POWER ENGINEERING (INDIA) PRIVATE LTD. vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

BHARATI DANGRE
NIVEDITA P. MEHTA
Pet. Counsel
Bharat Raichandani
Raj Chodankar
Res. Counsel
Asha Desai
Akshata Bhat

Petitioner / Applicant

POWER ENGINEERING (INDIA) PRIVATE LTD.
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date May 7, 2025
Order No.

WRIT PETITION NO. 1718 of 2024(F)

Citation

2025(5) TAXREPLY 13434
Original Order
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ORDER

ORAL ORDER : (PER BHARATI DANGRE, J.) 1. The petition is filed, being aggrieved by the alleged arbitrary, illegal, highhanded and without jurisdiction action initiated on the part of the respondent no.1 in enacting Rule 96 (10) of the Central Goods & Services Tax Rules, 2017 ('CGST Rules', for short). In addition, the challenge is also raised to the action on the part of respondent no. 5, the Superintendent of Central Tax, Panaji-Goa, seeking certain records from the petitioner to ascertain violation of the impugned Rule 96 (10) of the CGST Rules. 2. The petitioner is a company engaged in the manufacture of electronic goods and accessories and is registered under the Goods and Services Tax Act, 2017 (GST Act, 2017). It is not in dispute that the petitioner is a 100% Export Oriented Unit (EOU) and in order to manufacture, it imports raw material/inputs without payment of customs duty and IGST, claiming exemption from payment of import duties in terms of the no....

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Taxpayers have a choice to pay tax either, as per -  

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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