M/s HM LEISURE v. ASSISTANT COMMISSIONER OF CGST – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Bharati Dangre, Justice & Nivedita P. Mehta, Justice

M/s HM LEISURE

ASSISTANT COMMISSIONER OF CGST

WRIT PETITION No. 236 of 2025 dated 28.07.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Multiplicity of proceedings – Concurrent jurisdiction – Petitioner providing bowling and video gaming services challenged order of demand passed by CGST Goa – Show cause notice issued by CGST Goa for differential tax on gaming services – Separate show cause notice issued by DGGI Mumbai on all India basis including Goa branch for same period and same subject matter – Karnataka High Court granted stay on DGGI notice – Petitioner requested CGST Goa to keep proceedings in abeyance or transfer to Chennai Commissionerate but request ignored – CGST Goa proceeded with adjudication despite pending stayed proceedings before Karnataka High Court – Revenue contended Goa notice covered additional issues like excess ITC and differential tax liability not included in DGGI notice – Court found multiple show cause notices by different authorities on same subject matter for same period results in chaos, harassment and conflicting decisions – DGGI notice on all India basis included Goa branch demand which was stayed by Karnataka High Court – Respondent should not have proceeded with adjudication creating duplication and multiplicity of proceedings – Held: Writ petition allowed – Relying on Kusum Ingots & Alloys Ltd(2004 ). principle regarding territorial jurisdiction and cause of action – Order along with Form DRC-07 quashed.

Represented By:

Counsel for the Petitioner: V. Raghuraman, Senior Advocate with Bhanu Murthy, S. Savoikar, Advocates

M/s HM LEISURE v. ASSISTANT COMMISSIONER OF CGST – BOMBAY HIGH COURT

M/s HM LEISURE v. ASSISTANT COMMISSIONER OF CGST – BOMBAY HIGH COURT

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