ASCENSIA DIABETES CARE INDIA PVT. LTD. v. THE UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
ASCENSIA DIABETES CARE INDIA PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 14082 of 2024 dated 09.04.2026
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 65 & 70
Decision : In favour of revenue
Demand – Petitioner, importer of blood glucose monitoring systems discharged GST @12% under HSN 90278990 – SCN alleged short-payment @18% differential for Jul 2017-Jan 2023 post audit, summons and statement citing misdeclaration – Department relied on CIU intel, HSN analysis and invoked Section 74 extended limitation alleging suppression – Petitioner contended SCN vague sans bifurcation, prior audit dropped findings and 12% correct per Notification 1/2017 entry 212, binding CESTAT ruling – No reply opportunity to DRC-01A – Held: Petition dismissed – SCN not wholly without jurisdiction, substantial material warrants reply, deprecate bypassing adjudication via writ sans exceptional grounds – Petitioner to file reply within 4 weeks to be decided expeditiously.
Represented By:
Counsel for the Petitioner: Prakash Shah, Sr. Adv. a/w Durgaprasad Poojari & Vikas Poojari i/b PDS Legal
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