M/S Bimbo Bakeries INDIA Private Limited vs. Union Of INDIA And 4 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5223 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J.
Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri Arvind Kumar Mishra, learned counsel for the revenue, Sri Saumitra Singh learned counsel for the Union respondent and GST Council and perused the record.
The present writ petition has been filed challenging the Adjudication Order dated 22.4.2024 passed under Section 73 of the U.P.G.S.T. Act passed by respondent no.5 creating a demand of tax of Rs.34,95,791/- for the FY 2018-19. 3. Submissions have been advanced as have already been considered in large number of similar petitions. Primarily, we have considered and dealt with the same in Writ Tax No. 3964 of 2025 (M/s Riya Construction vs State of U.P. & 3 Ors, Neutral Citation No. - 2025:AHC:179271-DB, dated 09.10.2025.In addition to above, it has been submitted, in the present case order has been passed against a non-existent entity inasmuch as the corporation M/S Modern Capital Food Pvt. Ltd first merged with M/s Ready Roti India Pvt. Ltd. It is now known as M/S Bimbo Bakeries India Pvt. Ltd. Further challenge has been laid to the validity of the Notification No. 56 of 2023. 4. Facts being similar, writ petition is allowed and the impugned order is set aside, with the following directions: (i) Subject to the petitioner filing a copy of this order before respondent No. 5 within a month, the Adjudicating Authority shall make available to the Versus Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : A.S.G.I., C.S.C., Dhananjay Awasthi M/S Bimbo Bakeries India Private Limited .....Petitioner(s) Union Of India And 4 Others .....Respondent(s)
petitioner copy of the show cause notice together with any additional/supplementary notice etc. issued in these proceedings together with copies of Relied Upon Documents ('RUDs' in short) within a period of two weeks from the date of compliance shown by the petitioner. (ii) Petitioner shall file reply, if any, within a further period of four weeks therefrom. (iii) Thereupon the respondent No.5 shall fix appropriate date for hearing and communicate the same to the petitioner in the manner prescribed by law with at least two weeks' advance notice. (iv) Petitioner undertakes to cooperate and participate in the proceedings and not seek any undue or long adjournment.
It is expected that the proceedings thus remitted would be concluded within six months from the date of first compliance made by the petitioner.
The issue of challenge to the Notification may remain open to the raised, if cause survives. October 14, 2025 Faraz WTAX No. 5223 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) FARAZ AHMAD High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.