FOODLINK F & B HOLDINGS (INDIA) v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
FOODLINK F & B HOLDINGS (INDIA)
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 5576 of 2026 dated 04.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 66, 74 & 107
Rule Number : Rule 142(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Section 74(5) intimation – Challenge to cryptic demand notice without basis details – SCN issued despite court-appointed CA verification reports – Bank accounts previously attached on excess ITC allegations – Related writ petition disposed as infructuous – Held: Writ petition disposed – Department to issue SCN within 2 weeks – Personal hearing within 10 days – Reasoned order within 3 months – Alternative remedy under Section 107 available post-order.
Represented By:
Counsel for the Petitioner: Vikram Nankani, Senior Advocate a/w Mihir Mehta & Vikas Poojary i/b. PDS Legal
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