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UNION OF INDIA & OTHERS vs. SHANTANU SANJAY HUNDEKARI & ANR. ETC.
(Supreme Court)

Hon'ble Judges:

J. B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
N.venkataraman
Gurmeet Singh Makker
V C Bharathi
Res. Counsel
Anuradha Dutt
Tushar Jarwal
Rahul Sateeja

Petitioner / Applicant

UNION OF INDIA & OTHERS
Respondent SHANTANU SANJAY HUNDEKARI & ANR. ETC.
Court

SC (Supreme Court)

Date Jan 24, 2025
Order No.

SPECIAL LEAVE PETITION ( CIVIL ) DIARY NO. 55427 / 2024

Citation

2025(1) TAXREPLY 12300
Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents. 2. Delay condoned. 3. The High Court while allowing the Writ Petitions filed by the respondents, quashed the show cause notices issued by the Revenue seeking recovery of Rs.3731 Crore holding as under in Paras 32 and 33 respectively:- “32. For the aforesaid reasons, it is clear from the relevant contents of the show cause notice that the basic jurisdictional requirements/ingredients, are nor attracted for issuance of the show cause notice under Section 74 of the COST Act so as to inter alia invoke Section 122(1-A) and Section 137 against the petitioner. Even otherwise, it is ill-conceivable to read and recognize into the provisions of Section 122 and Section 137, of the CGST Act any principle of vicarious liability being attracte....

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