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PROCTER AND GAMBLE HOME PRODUCTS PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Telangana High Court)

Hon'ble Judges:

SUJOY PAUL
G. RADHA RANI
Pet. Counsel
Cuddapah Nanda Gopal
Res. Counsel
Gadi Praveen Kumar
Swaroop Oorilla

Petitioner / Applicant

PROCTER AND GAMBLE HOME PRODUCTS PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Telangana High Court
State

Telangana

Date Dec 17, 2024
Order No.

WRIT PETITION No. 35288 of 2024

Citation

2024(12) TAXREPLY 11937

Original Order
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ORDER

ORDER PER (HON’BLE SUJOY PAUL J) Sri Rohan Shah, learned counsel represents Sri C. Nanda Gopal, learned counsel for the petitioner; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No. 1 and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 2 & 3. 2. With the consent finally heard. 3. This petition filed under Article 226 of the Constitution takes exception to the order dated 31.08.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (for short, CGST Act”). 4. Learned counsel for the petitioner submits that the adjudicating authority was under a statutory obligation under Section 73 (9) of the CGST Act to determine the tax. However, in Para No. 1 (5), the State Authority opined as under: “Reply: The objections filed by the TP are examined with reference to the documents submitted in this regard ....

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