NTT DATA BUSINESS SOLUTIONS PRIVATE LIMITED v. UNION OF INDIA – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
NTT DATA BUSINESS SOLUTIONS PRIVATE LIMITED
v.
UNION OF INDIA
WRIT PETITION No. 2616 of 2025 dated 03.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 168
Notification/Circular : Notification No. 56/2023-Central Tax dated 28.12.2023
Decision : In favour of assessee
Garnishee order – Order issued without any notice in proceeding – Petitioner submits order passed on strength of Notifications dated 28.12.2023 and 16.01.2024 which are ultra vires under Section 168A of CGST Act and MGST Act – Petitioner states similar matters in which court issued rule and granted interim relief to restrain respondents to proceed in pursuance of orders impugned – Court finds petitioner has made out case for admission and grant of interim relief – Held: Court issues Rule directing respondent to waive service and issue notice -Interim relief shall be in terms of prayer clauses (g) and (h) – Petition is tagged along with writ petition no.5146 of 2024 (OS) and no.5471 of 2024 (OS) and liberty to parties to apply in event matter before Hon’ble Supreme Court.
Represented by:
Counsel for the Petitioner: Bharat Raichandani (through VC), with Aman Mishra, Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member