HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 3674 of 2025 dated 01.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 15 & 74
Decision : Interim
Show cause notice challenged as time barred – Constitutional validity of Section 15(3)(a) questioned as ultra vires Section 15(1) – Revenue misconstrued discount mechanism through distributor management system – Order passed despite pending writ petition being adjourned – Revenue alleged circumvention of GST provisions through past transaction based discounts – Petitioner transaction value principle under Section 15(1) violated – Held: Interim relief granted – Respondents restrained from taking coercive action – Matter adjourned to 29.04.2025 for admission.
Represented By:
Counsel for the Petitioner: S. Ganesh (Senior Adv.), Adv. Ajay Aggarwal, Adv. Jitendra Motwani, Adv. Rinkey Jassnja, Adv. Diva Devarsha i/b Economic Laws Practice
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