NUVOCO VISTAS CORPORATION v. THE ASSISTANT COMMISSIONER CGST AND C.EX. DIVISION MUMBAI EAST COMMISSIONERATE – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
NUVOCO VISTAS CORPORATION
v.
THE ASSISTANT COMMISSIONER CGST AND C.EX. DIVISION MUMBAI EAST COMMISSIONERATE
WRIT PETITION (L) No. 616 of 2025 dated 15.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73, 74 & 128A
Decision : In favour of assessee
Show Cause Notice issued under Section 74 instead of Section 73 – Petitioner claimed denial of benefit under Section 128A – Allegation of suppression disputed – Petitioner relied on Agni Estate Foundations Pvt. Ltd.( 2025) – Held: Writ petition disposed – Not a fit case for interference under writ jurisdiction – Presence of suppression allegations to be examined by adjudicating authority – Premature to assess validity of notice – Petitioner permitted to file reply within two weeks.
Represented By:
Counsel for the Petitioner: Nand Kishore i/b SL Partners
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