Indoco Remedies LTD. Rep. By Shriman Gaonkar vs. The Union Of INDIA, Thr. Ministry Of Law And Justice And 2 Ors
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The petitioner, Indoco Remedies Ltd., filed a writ petition before the Bombay High Court at Goa challenging two Orders in Appeals dated 28.02.2024 and 19.03.2024. These orders were passed by the Additional Commissioner (Appeals), Division IV, CGST, Goa. The specific tax periods and the amount in dispute are not explicitly stated in the judgment. The procedural history involves the petitioner filing the writ petition after the adverse orders from the appellate authority. The respondents are the Union of India and the CGST authorities.
Held
The Court held that the issue involved in the present writ petition was no longer res integra, having been dealt with by a Division Bench of the High Court in Writ Petition no. 2786 of 2021. Consequently, the Orders in Appeals dated 28.02.2024 and 19.03.2024 were quashed and set aside. The Court directed the competent authority under the GST-STD Act to reconsider the matter in accordance with law, taking into account the Finance (2) Act of 2024. All contentions and remedies of all parties were left open for consideration by the competent authority in the first instance. The ratio decidendi is that where a legal issue has been settled by a coordinate bench of the same High Court, subsequent orders on the same issue should be decided in light of that precedent, and the matter should be remanded for fresh consideration.
Key Issues
1. Whether the Orders in Appeals dated 28.02.2024 and 19.03.2024, passed by the Additional Commissioner (Appeals), are liable to be quashed and set aside? The petitioner argued that the issue involved in the writ petition was no longer res integra and had been decided by a Division Bench of the same High Court in a previous case. The petitioner relied on the order passed in Writ Petition no. 2786 of 2021. The respondents, through their counsel, jointly submitted that the issue was indeed covered by the aforementioned precedent. No specific arguments were recorded for the respondents beyond their agreement on the applicability of the prior judgment.
Sections Cited
Finance (2) Act of 2024
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL JUDGMENT (Per Chief Justice)
Rule, made returnable forthwith. With the consent of parties, heard finally.
In this Writ Petition, the petitioner, inter alia seeks direction for quashing of Orders in Appeals dated 28.02.2024 and 19.03.2024. 3. Learned Counsel for the parties jointly submit that the issue involved in this Writ Petition is no longer res-integra and has been dealt with by the Division Bench of this Court vide order dated 07.10.2024 passed in Writ Petition no. 2786 of 2021. 4. Heard learned Counsel for the parties and for the reasons assigned in the aforesaid order passed by the Division Bench of this Court, the Order dated 28.02.2024 passed in Appeal no. GOA-CGST- OOO-APP-ADC-083-2023-24 and order dated 19.03.2024 passed in Appeal no. GOA-CGST-OOO-APP-104-2023-24, are hereby quashed and set aside. The competent authority under the GST-STD Act shall deal with the glimpse of the petitioner in accordance with law and after taking into account the Finance (2) Act of 2024. 11th March 2025
08-WP-789-2024.doc
All contentions and remedies of all parties are left open for consideration by the competent authority in the first instance.
Accordingly, petition is disposed of. M. S. SONAK, J. CHIEF JUSTICE 11th March 2025 Signed by: ANDREZA RODRIGUES EPEREIRA Designation: Private Secretary Date: 12/03/2025 21:30:53
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.