Procter And Gamble Health Limited vs. The Union Of INDIA Through The Secretary
Held
The Court noted that the parties agreed that the substantive reliefs sought in the petition were substantially addressed by the enactment of The Finance (No.2) Act, 2024. Consequently, the Court disposed of the petition. The operative direction was for the relevant proper officer to dispose of the show cause notice dated 27 February 2023 issued to the petitioner in accordance with law. Crucially, this disposal was to take into account The Finance (No.2) Act, 2024. The Court explicitly left all contentions and remedies of all parties open for consideration by the relevant proper officer in the first instance. No costs were awarded.
Facts
The Petitioner, Procter & Gamble Health Limited, filed a Writ Petition challenging a notice dated 17.02.2023 and an order dated 27.02.2023 issued by Respondent No. 2. These actions by the authority sought to deny the Petitioner's claim for transitional credit under Section 140 of the CGST Act for its Goa registration. The Petitioner contended that Respondent No. 2 lacked the jurisdiction to issue these documents and deny the transitional credit.
Key Issues
1. Whether Respondent No. 2 had the jurisdiction to issue the notice dated 17.02.2023 and the order dated 27.02.2023, thereby denying the Petitioner's claim for transitional credit under Section 140 of the CGST Act? Petitioner's Contention: The Petitioner argued that Respondent No. 2 lacked the necessary jurisdiction to issue the impugned notice and order, and consequently, to deny the claim for transitional credit. Revenue's Contention: The judgment does not record any specific arguments made by the Respondents. However, the parties agreed that the substantive reliefs prayed for in the petition were substantially addressed by the coming into force of The Finance (No.2) Act, 2024.
Sections Cited
Section 140, The Finance (No.2) Act, 2024
AI-generated summary — verify with the full judgment below
13-WP-16759-2023.DOCX Darshan Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 16759 OF 2023 (NOT ON BOARD) Procter & Gamble Health Limited …Petitioner Versus The Union of India and Ors. …Respondents ______________________________________________________ Mr Sanjeev Nair, i/b Lumiere Law Partners, for the Petitioner. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 07 October 2024 PC:-
The present Writ Petition is not on board. However, upon mentioned by the learned counsel for the petitioner, the same is taken on board. Learned counsel for the petitioner states that this petition can be disposed of along with Writ Petition No. 3283 of 2024 which is disposed of today. Accordingly, this petition is also taken on board.
Heard learned counsel for the parties.
The substantive reliefs prayed in this petition read as follows: “(a) That this Hon'ble Court be pleased to declare that the Respondent No. 2 has no jurisdiction to issue the (i) Notice no. GST/30AAACE2616F1ZF/TRAN/2022- 23/5769 dated 17.02.2023 and (ii) Order No. GST/ 30AAACE2616F1ZF/ TRAN/2022-23/5922 dated 27.02.2
The judgment continues below.
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