M-s. MAHARASHTRA INFORMATION TECHNOLOGY LTD. (MAHAIT) THR. ITS CHIEF FINANCE OFFICER v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
M-s. MAHARASHTRA INFORMATION TECHNOLOGY LTD. (MAHAIT) THR. ITS CHIEF FINANCE OFFICER
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 11330 of 2025 dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6
Decision : In favour of assessee
Parallel proceedings – Petitioner challenged DGGI SCN on ground that State GST authorities already concluded proceedings on same issue and second proceeding was barred by Section 6 of CGST Act – Revenue contended Section 6 not attracted as investigations factually distinct and petitioner not notified Government authority – Respondent contended writ against mere notice not maintainable – All disputed factual and jurisdictional questions fit for adjudication in SCN proceedings – Court followed various precedeents and declined to interfere at notice stage – Held: Petition dismissed – Petitioner to file reply by 31.12.2025 – Authority to decide on merits.
Represented By:
Counsel for the Petitioner: Pradmod N. Patil, a/w Ashish S. Gaikwad, Anirudh R. Rote, Sagar G. Bhoir, Dhairyasheel Kale
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