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WESTERN BEVERAGES PVT. LTD. vs. STATE OF GOA & OTHERS
(Bombay High Court)

Hon'ble Judges:

DEVENDRA KUMAR UPADHYAYA
BHARAT P. DESHPANDE
Pet. Counsel
Sudesh Usgaonkar
Marie Rosette Pereira
Res. Counsel
None

Petitioner / Applicant

WESTERN BEVERAGES PVT. LTD.
Respondent STATE OF GOA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 17, 2024
Order No.

WRIT PETITION NO. 2481 OF 2024 (F)

Citation

2024(10) TAXREPLY 11354
Original Order
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ORDER

P.C: 1. Heard learned Counsel for the Petitioner. 2. By instituting the proceedings of this Writ Petition, the Petitioner, which is the Company engaged in the business of manufacture of non-alcoholic beverages, assails the validity of the impugned order dated 28.06.2024 passed by the Joint Commissioner, CGST Goa, whereby several dues for the period from July 2017 to September 2021 under Section 74 of the CGST Act/Goa GST Act read with Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 have been confirmed and accordingly, a demand has been raised. The impugned order further imposes a penalty of Rs. 5,00,60,462/- for evading the tax. 3. The Petitioner also challenged the show cause notice dated 13.04.2023, which culminated into passing of the impugned order dated 28.06.2024. 4. Admittedly, the impugned order dated 28.06.2024 is appealable under Section 107 of the CGST Act, 2017 before the Commissioner GST (Appeals) and as such, we are not incli....

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