Case Law Details
Meta Tiles Pvt. Ltd. and Anr. Vs Union of India and Ors. (Bombay High Court)
The Bombay High Court has ruled that a writ petition cannot be maintained solely on the basis of apprehension or proposed action. In a specific case involving the reversal of Input Tax Credit (ITC), the court found the petitioner’s claims to be untenable and emphasized the importance of following the procedure outlined in the Central Goods and Services Tax Act.
The court examined the facts and circumstances of the case, including the petitioner’s avoidance of a GST audit and failure to respond to the Department’s requests for document submission. It emphasized that the provisions of the CGST Act provide a clear procedure for assessment, and it is the duty of the Assessing Officer to take appropriate action, including issuing a Show Cause Notice.
The court concluded that the petitioner’s claims based on apprehension or proposed action do not warrant any interim relief and that the prayer for such relief cannot be entertained.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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