9911796707
TMI Blog2025 (1) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... n Adik & Adv. Abhishek Mishra. P.C. 1. The above Writ Petition is filed seeking a writ, order or direction under Article 226 of the Constitution of India, seeking to quash the impugned show cause notice dated 11th July, 2024 (Exhibit "A") issued under Section 74 of the Central Goods and Service Tax, 2017 (for short "CGST Act"). The interim relief sought is to stay the operation and implementat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the present Writ Petition is nothing but a chance litigation and deserves to be dismissed with heavy costs. 3. We have heard Mr. Sridharan, learned Senior Counsel appearing on behalf of the Petitioner as well as the learned Advocate appearing on behalf of the Respondents. The principle ground of challenge to the show cause notice is the fact that the amount that is sought to be taxed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the operation of the show cause notice. The grievance in the present matter is that the show cause notice issued by Respondent No.2 herein, is now inter alia seeking to bring to tax a part of the amount of Rs. 6092 Crores, and which is already brought to tax in its entirety in Karnataka. The submission of the Petitioner, therefore, is that the Petitioner cannot be asked to face tax twice over, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie, after going through the Petition, we find that the Maharashtra Authorities as well as the Karnataka Authorities are seeking to tax the Petitioner on the very same transaction. The Karnataka Authorities have in fact brought the entire amount of Rs. 6092 Crores to tax. The Maharashtra Authorities are now seeking to bring a part of that consideration (i.e. part of Rs. 6092 Crores) to tax with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21st July 2024 issued by Respondent No. 2. 8. We grant liberty to the Respondents to apply for vacating this Order depending upon the outcome of the proceedings before the Karnataka Authorities, including but not limited to the Writ Petition pending before the Karnataka High Court. 9. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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