Case Law Details
IMS Ship Managements Pvt Ltd Vs State of Maharashtra (Bombay High Court)
Bombay HC quashes Impugned Order in M/s. IMS Ship Management Pvt Ltd vs State of Maharashtra case, citing lack of reasoning. Appeal restored; Respondent to reconsider based on Petitioner’s submissions.
The Hon’ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order and holding that the Revenue Department should have given proper reasoning on the issue raised by the Petitioner in the written statement pertaining to the limitation in the Impugned Order.
Facts:
M/s. IMS Ships Management Pvt. Ltd. (“the Petitioner”) is engaged in the business of supplying floating, submersible drilling and production platforms, dredgers, and supply of crew-members. The Petitioner, on July 23, 2021, received a notice issued by the Revenue Department (“the Respondent”) for the period of July 2017 to March 2018 through which discrepancies arising in the return were intimated to the Petitioner for which reply was filed by the Petitioner on the same day. Further, on December 31, 2021, the Respondent issued an intimation of tax ascertained as payable under Section 73(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Further, due to Petitioner denying the tax ascertained in intimation, the Respondent issued Petitioner Show Cause Notice dated February 25, 2022, under Section 73 of the CGST Act. The Petitioner, thereafter, received a recovery notice on email, issued by the Respondent. Therefore, it came to the knowledge of the Petitioner that an Order in Original dated April 28, 2022 (“the OIO”) has been passed against the Petitioner.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
