Bombay High Court
Cholamandalam Ms General Insurance Co. ... vs Union Of India on 11 December, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2023:BHC-AS:37077-DB
7.WPST32759_2023.DOC
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION (St.) NO. 32759 OF 2023
Royal Sundaram General Insurance Co. Ltd. ... Petitioner
Versus
Union of India ...Respondent
WITH
WRIT PETITION (St.) NO. 32758 OF 2023
WITH
WRIT PETITION (ST.) NO. 32760 OF 2023
Cholamandalam MS General Insurance Co. Ltd. ... Petitioner
Versus
Union of India ...Respondent
Mr. Shanmuga Dev i/b. Mr. Sriram Sridharan for the petitioner in all the
petitions.
Mr. Jitendra Mishra a/w. Ms. Sangeeta Yadav and Mr. Satyaprakash
Sharma for the respondent.
_______________________
CORAM: G. S. KULKARNI &
JITENDRA JAIN, JJ.
DATED: 11 December, 2023
_______________________
P.C.
1. We have heard Mr. Dev, learned counsel for the petitioners and Mr. Mishra, learned counsel for the respondent.
2. The substantive prayer as made in these petitions is prayer clause (a), which reads thus:
Page 1 of 3
11 December, 2023
7.WPST32759_2023.DOC "(a) that this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India declaring that Para 7.1 of the Circular No.31/05/2018 - GST dated 09.02.0218 (as amended by Circular No. 169/01/2022 dated 12.03.2022) insofar as it seeks as to bestow the jurisdiction upon Respondent No. 5 in Thane to the adjudicate the Show Cause Notice dated 27.09.2023 issued to the Petitioner located in Chennai on the basis of tax demands proposed against an unrelated third party is ultra vires the CGST Act and Rules and Article 14 of the Constitution of India and consequently, strike down the same."
3. Learned counsel for the petitioners has brought to our notice the Corrigendum dated 6 December, 2023 issued by the Directorate General of GST Intelligence, Pune Zonal Unit whereby considering the clarification issued by the CBIC, GST Policy Wing regarding jurisdiction of the Adjudicating authority in respect of Show Cause cum Demand Notice issued by the DGGI Formation dated 2 December, 2023, it has been informed to the petitioner that the Adjudicating Authority of the show cause notice in question, in place of "the Additional Commissioner/Joint Commissioner of the Central Tax, Adjudication (DGGI Cases), CGST Thane Commissionerate"
would be "the Additional Commissioner/Joint Commissioner, incharge of Egmore Division, Central GST, Chennai North Commissionerate". A copy of the Corrigendum dated 6 December, 2023 is taken on record.Page 2 of 3
11 December, 2023
7.WPST32759_2023.DOC
4. In view of such corrigendum issued, further adjudication of these petitions are not called for. Hence, the petitions are disposed of keeping open all contentions of the petitioners in adjudicating the show cause notice.
(JITENDRA JAIN, J.) (G. S. KULKARNI , J.)
Page 3 of 3
Signed by: Vidya S. Amin 11 December, 2023
Designation: PS To Honourable Judge
Date: 12/12/2023 11:17:44