Capitalg International Llc vs Union Of India And 4 Ors
2022 Latest Caselaw 1789 Bom

                                                                                       914-wp-2262-2021.doc




                                   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      ORDINARY ORIGINAL CIVIL JURISDICTION

                                          WRIT PETITION NO.2262 OF 2021

                      CapitalG International LLC                               ...Petitioner
                                 vs.
                      Union of India and Others                                ...Respondents

VISHAL                Mr. Jehangir Mistry a/w. Mr. Varenyam Shastri and Mr. Arnab Roy
SUBHASH               i/b.Vaish Associates, for the Petitioner.
PAREKAR               Mr. S.V. Bharucha, for the Respondents.
Digitally signed by
VISHAL SUBHASH
PAREKAR                                    CORAM :            K.R. SHRIRAM &
Date: 2022.02.22
16:35:22 +0530
                                                              N. J. JAMADAR, JJ.

                                          DATE :              FEBRUARY 22, 2022

                      P.C.:

                      .        Petition was heard for some time.

2. We are satisfied that the order dated 28 th January, 2021

impugned in Petition does not consider all submissions made.

3. Therefore, order dated 28th January, 2021 passed by

Respondent No. 3 is hereby quashed and set aside.

4. The matter is remanded for denovo consideration.

5. Transfer Pricing Officer (TPO) shall carry out the

determination of Arm's length price for the transaction referred to

him as per the provisions of law.

6. Petitioner may file further submissions, if they so wish within

two weeks from the date this order is uploaded.

7. TPO shall give a personal hearing to Petitioner before passing

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any order and the date of personal hearing shall be communicated

at least seven working days in advance. If TPO is going to rely on

any order or judgment of any Court or Tribunal other than those

referred to in the impugned order, a list thereof shall also be

provided along with a notice for personal hearing. The order passed

shall deal with all submissions made by Petitioner and shall contain

reasons for the conclusions arrived at.

8. Petition disposed.

            (N. J. JAMADAR, J.)              (K. R. SHRIRAM, J.)




Vishal Parekar                                                         2/2