M/s HERO MOTOCORP LIMITED v. UNION OF INDIA & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pankaj Bhandari, Justice & Ganesh Ram Meena, Justice
M/s HERO MOTOCORP LIMITED
v.
UNION OF INDIA & ORS
D. B. CIVIL WRIT PETITION No. 13738/2024 dated 27.08.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73, 74 & 75
Decision : In favour of revenue
Notice imposing higher GST rate – Maintainability of Petition – Availability of Alternative remedy – Writ Petition filed to challenge SCN arguing that it unfairly seeks to impose GST at 28% instead of the 18% rate they have been paying since 2017 – Writ Petition filed to challenge SCN related to the increase in the GST rate from 18% to 28% – It was argued that the imposition of a higher GST rate (28%) via the notice would create an uneven playing field, as similarly situated manufacturers have continued to be taxed at 18%. – Also, the authorities failed to consult the CBIC or seek an advance ruling before issuing the show-cause notice – Respondent counter that a show-cause notice cannot be challenged through a writ petition, as the petitioner has the right to respond to the notice and be heard under the CGST Act before any final order is passed – Held that – The Court found that the mere issuance of a show-cause notice does not warrant interference by a writ court – Petitioner has procedural remedies available, including the right to submit a reply and appeal any adverse decision under the CGST Act – Writ petition was dismissed, with the court emphasizing that the petitioner must follow the established legal procedure by responding to the notice and pursuing an appeal if necessary – Also, noted that the petitioner’s grievance regarding differential treatment with other manufacturers does not render the notice invalid.
Represented By:
Counsel for the Petitioner: S. Ganesh, Senior Advocate assisted by Purvi Mathur, Advocate, Kushagra Sharma, Advocate & Devashish Marwah, Advocate
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