2022 (1) TMI 699 - HC - GST

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary Higher Education Cess (SHE Cess) - Krishi Kalyan Cess (KK Cess) - HELD THAT - Division Bench decision of the Bombay High Court in the case of Godrej Boyce Mfg. Co. Ltd. Vs. Union of India Ors., 2021 (11) TMI 157 - BOMBAY HIGH COURT to contend that the issue raised herein is no more res integra and, therefore, approaching the appellate authority under the statute would be an exercise in futility. Learned counsel for the Revenue is directed to seek instructions as to whether the Bombay High Court decision continues to hold the field or has been challenged further by the Revenue so that this Court may decide the question of alternative statutory remedy available under the Act. Let the case be taken up on 25.01.2022.

Summary

The High Court of Madhya Pradesh heard a case through video conferencing. The petitioner's counsel cited a Bombay High Court decision in the case of Godrej & Boyce Mfg. Co. Ltd. vs. Union of India, stating that the issue raised is settled law. The Revenue's counsel was directed to confirm if the Bombay High Court decision still stands or has been challenged. The case is scheduled for further hearing on 25.01.2022.