XIAOMI TECHNOLOGY INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
XIAOMI TECHNOLOGY INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 32262 of 2024 dated 22.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of assessee
Maintainability of petition – Petitioner contends amount sought to be taxed is reward received from Group Company – Entire amount already taxed by Karnataka Authorities and proceedings pending before Karnataka High Court with stay granted – Petitioner deposits Rs. 75 crores without admitting liability – Respondents raise preliminary objection on maintainability alleging no prejudice caused to petitioner and petition is chance litigation – Held: Preliminary objection rejected – Writ Petition maintainable – Rule issued – Respondents restrained from taking any further action pursuant to SCN – Liberty granted to Respondents to apply for vacating stay depending on outcome of Karnataka proceedings – Interim relief granted, considering important legal questions and deposit of Rs. 75 crores.
Represented By:
Counsel for the Petitioner: Adv. V. Sridharan, Sr. Advocate a/w Adv. Shanmuga Dev & Adv. Aditi Jain
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