Indus Projects Ltd v. Union Of India

ppn 1/2 33.wp-3438.24.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION by PRACHI PRANESH NANDIWADEKAR Date: 2024.09.04 11:48:09 +0530 WRIT PETITION NO.3438 OF 2024 PRACHI PRANESH NANDIWADEKAR Indus Projects Ltd.

....Petitioner V/s.

Union of India

...Respondent

---- Mr. Yogesh Patki a/w Mr. A.S. Ramesan for petitioner. Mr. Subirkumar a/w Mr. Satyaprakash Sharma and Mr. Abhinav Palsikar for respondent.

---- CORAM : K.R. SHRIRAM & JITENDRA JAIN, JJ.

DATE : 2nd SEPTEMBER 2024 P.C. :

When the petition was called out, Counsel for petitioner informed the Court that the show cause notice impugned in the petition ought to be quashed and set aside in view of the Finance (No.2) Act, 2024 having been notified on 16th August 2024. Counsel stated that in view of insertion of sub-section (5) in Section 16 of the Cental Goods and Service Tax Act, with effect the 1st day of July 2017, the show cause notice would not survive.

Mr. Subir Kumar requested the matter be passed over to enable him to take instructions.

ppn 2/2 33.wp-3438.24.doc When the matter was again called out, Mr. Subir Kumar in fairness, as an officer of the Court, stated that in view of coming into force of the Finance (No.2) Act, 2024, the Court may set aside the impugned show cause notice dated 30th January 2024.

Ordered accordingly.

Petition disposed.

(JITENDRA JAIN, J.) (K.R. SHRIRAM, J.)