Godrej & Boyce Mfg. Co. Ltd Vs Union Of India
Date: October 29, 2021
Subject Matter
SCN for allegedly availing inadmissible transitional credit quashed as it has been issued on an erroneous legal premise
Summary
No document or material is produced by the defendants to show that the amendments in Explanations 1 and 2 to Section 140 brought about by Section 28 of the Amending Act have been brought into force. Pertinently, amendment in sub-section (1) of Sectio…
1. The petitioner is a company registered under the Companies Act, 1956 and is, inter alia , engaged in manufacture of sale of multiple products such as locks, furniture, industrial products, etc. 2. By presenting this writ petition dated November 14, 2019, the petitioner has mounted a challenge to a show cause notice dated August 27, 2019 issued by the Joint Commissioner, CGST & C.Ex, Navi Mu…