TLG INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
TLG INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 5138 of 2024 dated 29.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Rule Number : Rule 28
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. 230/24/2024-GST dated 10.09.2024, Circular No. 199/11/2023-GST, dated 17.07.2023 & Circular No. 210/4/2024-GST, dated 26.06.2024
Decision : Matter remanded back
Demand – Exports and ESOP transactions – Relevant CBIC circulars and supporting documents not considered – ESOP issue involves breach of natural justice – No opportunity given to submit documents – Held: Writ petition disposed – Order quashed & set aside – Matter remanded for fresh consideration with hearing opportunity.
Represented By:
Counsel for the Petitioner: Darius Shroff, Senior Counsel & Sushanth Shreepad Murthy, Advocate
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