Himesh Foods Pvt. Ltd. Vs Union of India (Bombay High Court)
The writ petition before the Bombay High Court was initially filed challenging a show cause notice dated 03.08.2024 issued under Section 74 of the CGST Act, 2017 read with the corresponding provision of the State GST Act. During the pendency of the petition, an adjudication order dated 04.01.2025 was passed on the same show cause notice. The petition was thereafter amended to also challenge the adjudication order. The petitioner relied on a prior order dated 02.12.2025 passed by a coordinate Bench of the Court in similar matters, where interim relief had been granted by staying the impugned show cause notices. It was submitted that the issues raised in the present case were identical to those already pending consideration and that the authorities had adopted an approach of itemised sale of products to classify them at 18% for the relevant period. The respondents did not dispute that similar proceedings were pending before the Court. Considering the nature of the controversy and the similarity of issues, the Court granted interim relief by staying the impugned adjudication order until final disposal of the petition. The matter was directed to be listed along with companion cases for final hearing on 26 February 2026, as the Court noted that a short issue was involved.
