Christies India Pvt Ltd vs Union Of India And 4 Ors
2022 Latest Caselaw 6261 Bom

                                                                                      10. OS WPL 18045-22.doc

R.M. AMBERKAR
 (Private Secretary)
                                   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                             O.O.C.J.


                                            WRIT PETITION (L) NO. 18045 OF 2022

                       Christie's India Pvt Ltd                                     .. Petitioner
                                    Versus
                       Union of India & Ors.                                        .. Respondents
                                                 ....................
                        Ms. Fereshte Sethna a/w Mr. Mrunal Parekh and Mr. Anurag Soan
                         i/by DMD Advocates for Petitioner
                        Mr. Himanshu Takke, AGP for Respondent Nos. 2 to 4
                        Mr. Nikhil Kumar Rungta for Respondent No. 5
                                                         ...................

                                                       CORAM : K. R. SHRIRAM &
                                                               MILIND N. JADHAV, JJ.

                                                       DATE           : JULY 04, 2022
                       P.C.:

                       1.      Petitioner     has   challenged        the      show-cause-notice      dated

12.05.2022 issued by respondent No. 4 under section 73 of the MGST

Act / CGST Act.

2. It is petitioner's case that petitioner has paid the GST component

to the seller and it was the seller's obligation to deposit that amount

with the Authority. If for any reason, the seller has not complied with

his legal obligations, could petitioner be blamed for that?

3. The reply to show-cause-notice has been filed and Ms. Sethna

states that the next date for personal hearing is yet to be

communicated.

4. Respondent No. 4 shall consider the reply filed by petitioner and

pass a reasoned order in accordance with law and the order shall deal

1 of 2

10. OS WPL 18045-22.doc

with all submissions made by petitioner and if respondent No.4 does

not agree or accept petitioner's submissions, respondent No. 4 shall

also give reasons why he does not agree.

5. Before passing any such order, a personal hearing shall be

granted and at least seven working days notice be given to petitioner.

If respondent No. 4 is going to rely on any orders or judgments or

pronouncements of any forum, a list thereof shall also be provided to

petitioner along with the notice for personal hearing so that petitioner

will be able to deal with / distinguish those pronouncements.

6. All rights and contentions of petitioner are kept open.

7. Ms. Sethna states that petitioner is also challenging the vires of

section 16(2)(c) of the Central Goods and Services Tax Act, 2017. If

at all, petitioner is prejudiced by any order to be passed by respondent

No. 4, petitioner may take such steps as advised in accordance with

law.

8. Petition disposed. No order as to costs.

[ MILIND N. JADHAV, J. ] [ K. R. SHRIRAM, J.]

Digitally signed by RAVINDRA RAVINDRA MOHAN AMBERKAR MOHAN Date:

AMBERKAR 2022.07.05 14:46:42 +0530

2 of 2