Pfizer Limited vs. The Union Of INDIA Through The Secretary (Revenue)
Held
The Court held that the issue raised in the petition was addressed by the coming into force of The Finance (No. 2) Act, 2024. Consequently, the impugned order dated 24 February 2023, made by the 2nd respondent, was set aside. The matter was remanded to the 2nd respondent for fresh adjudication in accordance with the law, taking into account The Finance (No. 2) Act, 2024. Regarding other reliefs, the Court directed that the show cause notice dated 10 February 2023 should also be adjudicated upon and disposed of in accordance with law, considering The Finance (No. 2) Act, 2024. All contentions and remedies of all parties were left open. The petition was disposed of in these terms.
Facts
The Petitioner, Pfizer Limited, filed a writ petition challenging a Show Cause Notice dated 10.02.2023 and an Order dated 24.02.2023, both issued by Respondent No. 2. These actions denied the Petitioner's claim for transitional credit under Section 140 of the CGST Act for its Goa registration. The dispute involved a claim of Input Tax Credit (ITC) amounting to Rs. 1,69,27,611/-. The Petitioner sought a declaration that Respondent No. 2 lacked jurisdiction and sought to quash the impugned notice and order. The matter was taken up for disposal upon mention by the Petitioner's counsel.
Key Issues
1. Whether Respondent No. 2 had the jurisdiction to issue the Show Cause Notice and Order denying the Petitioner's claim for transitional credit under Section 140 of the CGST Act, and to deny the claim itself? Petitioner's contentions: The Petitioner argued that Respondent No. 2 lacked jurisdiction to issue the impugned Show Cause Notice and Order, and consequently, to deny their claim for transitional credit under Section 140 of the CGST Act. The Petitioner sought to quash these notices and orders. Revenue/State's contentions: The learned counsel for the respondents agreed that the issue raised in the petition was similar to other disposed of writ petitions. They further agreed that the impugned order could be set aside and the matter remanded for fresh adjudication in light of The Finance (No. 2) Act, 2024.
Sections Cited
Section 140
AI-generated summary — verify with the full judgment below
13-WP-16760-2023.DOCX Darshan Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 16760 OF 2023 (NOT ON BOARD) Pfizer 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:-
Not on board. Upon mentioned by learned counsel for petitioner this matter is taken on board for disposal.
Learned counsel for the petitioner states that the issue raised in this petition is similar to the issue raised in Writ Petitions No. 1646 of 2022 and 2781 of 2023 which are disposed of today.
The substantive reliefs prayed for 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)Show Cause Notice no. CTO/TRAN/30AAACP3334M1ZO/14763 dated 10.02.2023 and ( ) Order No. CTO/TRAN/ORDER/ її
30AAACP3334M1ZO/15079 dated 24.02.2023 (DIN: ZD300223001317A), and deny the claim of transitional credit made by the Goa
The judgment continues below.
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