Case Law Details
Monopoly Innovations Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
1. The petitioner is a private limited company duly registered under the provisions of the Companies Act, 1956. It is a registered unit under the Micro, Small and Medium Enterprise Development Act, 2006 and, inter alia, engaged in the business of production of chemicals and allied products. It is also registered with the Goods and Services Tax Department.
2. The details of the range of products in which the petitioner deals and which falls under various GST rate slabs is detailed in paragraph 4.2 of the writ petition. According to the petitioner, it has paid GST, as applicable, and filed returns, as and when required under section 39 of the Central Goods and Services Tax Act, 2017 (hereinafter “the CGST Act”, for short).
3. The writ petition, in its original form, laid a challenge to letters dated February 10, 2021 and March 15, 2021, both issued by the Deputy Commissioner (Anti Evasion) CGST, St & CEx, Raigad Commissionerate.
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