Genpact INDIA PVT. LTD. vs. Principal Commissioner Of GST And Cx, Gurugram And Anr
Held
The Court held that the respondents had consciously decided not to file a Special Leave Petition against a previous judgment that covered the petitioner's case. Therefore, the ratio of the previous judgment was directly applicable.
Facts
The petitioner received a demand-cum-show cause notice for recovery of a refund and service tax. This notice was issued after the petitioner had filed a writ petition challenging the rejection of their Input Tax Credit refund claim.
Key Issues
Whether the impugned notice, issued after a previous favorable judgment for the petitioner, was sustainable. Whether the principle of consistency applied to the petitioner's refund claim.
Sections Cited
Section 73, Section 174
AI-generated summary — verify with the full judgment below
CWP-14151-2021 (O&M) 2023:PHHC:104030-DB -1- HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14151-2021 (O&M) Decided on: 09.08.2023 Genpact India Pvt. Ltd. ....Petitioner V/s. Principal Commissioner of GST and CX, Gurugram and another ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Tarun Sethi, Sr. Advocate with Mr. Rohit Sud, Advocate for the petitioner. Mr. Sharan Sethi, Senior Standing Counsel (Indirect Taxes) for the respondents. **** Ritu Bahri, J.
CM-6621-CWP-2022 Application is allowed and rejoinder to reply filed by the respondents is taken on record.
CWP-14151-2021 The petitioner is seeking writ of certiorari for quashing and setting aside Demand cum Show cause Notice No. 47/GST/GGM/2020-21 dated 30.03.2021 (‘impugned notice”) (Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No.1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read with Section 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring the petitioner to explain why the extended period of limitation in terms of proviso to Section 73(1) of the Finance Act, 1994 should not be invok
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.