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RIOCARE INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER CGST AND C. EX. & OTHERS
(Bombay High Court)

Hon'ble Judges:

B. P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Virendrasinh V. Tapkir
Res. Counsel
Subir Kumar
Ashita Aggarwal

Petitioner / Applicant

RIOCARE INDIA PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER CGST AND C. EX. & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 6, 2025
Order No.

WRIT PETITION NO. 19381 OF 2024

Citation

2025(1) TAXREPLY 12157
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ORDER

P.C. 1. The above Writ Petition seeks Writ of Certiorari to quash and set aside the show cause-cum-demand notice dated 4th December 2024 issued to the Petitioner under Section 74 of the Central Goods and Services Tax Act, 2017 for the period 1st July 2018 to 31st March 2023. The other relief sought is to restrain the Respondents or prohibit them from acting further and/or taking any steps and/or act pursuant to the said impugned show cause notice. 2. The only ground canvassed before us by the learned advocate appearing on behalf of the Petitioner is that the impugned show cause notice relates to different financial years and therefore for each financial year a separate show cause notice ought to have been issued. One show cause notice for the period 1st July 2018 to 31st March 2023 was impermissible, was the argument. 3. At least prima facie we are not impressed with this argument. There is nothing in Section 74 and more particularly 74 (1) which would prohibit the Autho....

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