ASTRUM DEVELOPMENT PVT. LTD. & ANR. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
ASTRUM DEVELOPMENT PVT. LTD. & ANR.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 13195 of 2025 dated 09.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of revenue
Premature challenge – Demerger and change of iability – Petitioner challenged SCN issued to transferor company instead of demerged entity following NCLT demerger order transferring business assets and liabilities – Petitioner contended retrospective application of GST Notification 2018 to Joint Development Agreement without statutory authorization – Respondent contended petition premature as grounds do not establish patent lack of jurisdiction and involve factual verification – Grounds raised do not render notice wholly without jurisdiction, factual and interpretive issues require examination at adjudication stage – Petitions against notices ordinarily not entertained except in exceptional cases – Contentions regarding demerger effects and applicability of 2018 Notification can be adequately addressed through detailed response to show cause notice and proper examination by adjudicating authority – Held: Petition dismissed – Petitioner relegated to respond to show cause notice – Petitioner entitled to raise all contentions in response without such contentions influencing adjudication.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate a/w Mihir Mehta, Mohit Raval i/b PDS Legal
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