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SHAMPOORJI PALLONJI ENERGY INTEGRATED SOLUTIONS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Prakash Shah
Jas Sanghavi
Res. Counsel
Subir Kumar
Sangeeta Yadav
Abhinav Palsikar

Petitioner / Applicant

SHAMPOORJI PALLONJI ENERGY INTEGRATED SOLUTIONS PVT. LTD.

Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 16, 2024
Order No.

WRIT PETITION NO. 1694 OF 2024 WITH WRIT PETITION NO. 2249 OF 2024

Citation

2024(12) TAXREPLY 11882

Original Order
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ORDER

P.C. [PER M.S.SONAK, J.] :- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner is challenging the show cause notice dated 27 October 2023 calling upon the petitioner to show cause why short payment of tax amounting to Rs. 115,58,67,623/- along with the appropriate rate of interest shall not be recovered from the petitioner. 4. Typically, since this is a petition challenging a show cause notice, we would have been most reluctant to entertain it. However, the record shows that for the period of August 2017 to May 2018, the Joint Commissioner (Appeals-II), by his Order-in-Appeal, rejected the purported classification of service under hearing ‘9988’ and upheld the petitioner’s refund and classification under hearing ‘9973’. This means the classification made by the petitioner was accepted by the appellate a....

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