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SEYA INDUSTRIES LIMITED vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Prakash Shah
Suyog Bhare
Durgaprasad Poojari
Res. Counsel
Sagar S. Ambedkar.
S.d. Vyas

Petitioner / Applicant

SEYA INDUSTRIES LIMITED

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jul 15, 2024
Order No.

WRIT PETITION NO. 8095 OF 2023

Citation

2024(7) TAXREPLY 10231
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ORDER

P.C. : 1. Petitioner is engaged in the business of manufacturing of specialty chemicals at its factory in Tarapur. The Directorate General of GST Intelligence (DGGI), Nagpur had initiated investigation against petitioner in 2017. Subsequent thereto, petitioner had also filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before NCLT, Mumbai. The application was admitted and moratorium has been declared. Mr. Shah states that this application is set aside by National Company Law Appellate Tribunal, but presently another application under IBC against petitioner has been admitted. 2. On or about 23rd September 2022, the DGGI issued a show cause notice regarding alleged inadmissible Input Tax Credit (ITC) availed by petitioner for FY 2017-18 to FY 2019-20. That show cause notice is still pending adjudication. 3. To cut the matter short, the DGGI i.e. respondent no. 3 blocked an amount of Rs. 9,07,70,396/- from the available ITC in petitioner&....

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