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ABNCO VIE WIN ENT PRIVATE LIMITED v. UNION OF INDIA – Bombay High Court

High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice

ABNCO VIE WIN ENT PRIVATE LIMITED
v.
UNION OF INDIA

WRIT PETITION No. 4204 of 2024 dated 02.04.2026

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : Interim

Denial of ITC – Petitioner challenged notices, prior proceedings, and Section 16(2)(c) of CGST/MGST Acts as unconstitutional and arbitrary – Petitioner sought stay on recovery and cross-examination – Adjudication order passed inadvertently post interim relief – Authorities admitted lack of awareness – Held: Writ petition disposed – Order quashed as withdrawn – Challenge to Section 16(2)(c) kept open – Show cause notice to be adjudicated afresh with hearing within six weeks.

Represented By:

Counsel for the Petitioner: Bharat Raichandani a/w. Bhagrati Sahu i/b. UBR Legal Advocates

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