Gauhati HC Stays GST Notice, Form ASMT-10 Not Issued: Pepsico Case

Pepsico India Holdings Pvt. Ltd. Vs Union Of India And 3 Ors (Gauhati High Court) In a recent development, the Gauhati High Court, in the case of M/S. Pepsico India Holdings Pvt. Ltd. vs. The Union Of India And 3 ORS, has granted a stay on the Goods and Services Tax (GST) Show Cause Notice issued to Pepsico India Holdings Pvt. Ltd. The court’s decision is based on the petitioner’s contention that the statutory procedures outlined in Section 61 and Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, along with Rule 99 of the CGST Rules, 2017, were not followed. The pe...