Indoco Remedies Ltd. Rep. By Shriman ... vs The Union Of India, Thr. Ministry Of Law ...
2025 Latest Caselaw 3160 Bom

Bombay High Court

Indoco Remedies Ltd. Rep. By Shriman ... vs The Union Of India, Thr. Ministry Of Law ... on 11 March, 2025

Author: M. S. Sonak

Bench: M. S. Sonak

2025:BHC-GOA:415-DB
2025:BHC-GOA:415-DB
                                                08-WP-789-2024.doc


              Andreza

                            IN THE HIGH COURT OF BOMBAY AT GOA
                                       WRIT PETITION NO. 789 OF 2024

                Indoco Remedies Ltd.          A Company
                registered under The Companies Act, 1956
                having its address at Plant-1, L 14, Indoco
                Remedies Ltd., Verna, South Goa-403722,
                Represented herein by Shriman Gaokar,
                son of Rajaram Gaokar, aged 50 years,
                AGM-Accounts, residing at H. No. 48,
                Parvati Ward No. 5, Near Satyam Shivan
                Sundaram Hsg. Sty. Shantinagar, Ponda,
                North Goa-403-401. Authorised vide
                Board Resolution dated 09.08.2022.                     ... Petitioner

                               Versus

                1. The Union of India, Thr. Ministry of Law
                and Justice Branch Secretariait, Aaykar
                Bhavan, Annex Building, 2nd Floor, New
                Marine Line, Mumbai-400020.
                2.      The Additional Commissioner
                (Appeals), Division IV, CGST, Goa
                Commissionerate), 4th Floor, GST Bhavan,
                Patto, Panaji, Goa-403 001.
                3. The Assistant Commissioner of CGST,
                Range IV and V, Division IV, Pioneer
                Blessing Buildings, 4th Floor, Margao, Goa ...Respondents
                - 403 601.


                Ms. Ketaki Pednekar, Advocate with Mr. Gustavo Monteiro
                and Mr. Sriram Shridharan, Advocates (Through VC) for the
                Petitioner.
                Mr. Pravin Faldessai, Deputy Solicitor General of India
                for the Respondent no. 1.
                Ms. Asha Desai, Senior Standing Counsel for the
                Respondent nos. 2 and 3.




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                                    08-WP-789-2024.doc


                        CORAM:         ALOK ARADHE, CJ. &
                                       M. S. SONAK, J.
                           DATE:         11th March, 2025


ORAL JUDGMENT (Per Chief Justice)

1. Rule, made returnable forthwith. With the consent of parties,

heard finally.

2. In this Writ Petition, the petitioner, inter alia seeks direction for

quashing of Orders in Appeals dated 28.02.2024 and 19.03.2024.

3. Learned Counsel for the parties jointly submit that the issue

involved in this Writ Petition is no longer res-integra and has been

dealt with by the Division Bench of this Court vide order dated

07.10.2024 passed in Writ Petition no. 2786 of 2021.

4. Heard learned Counsel for the parties and for the reasons

assigned in the aforesaid order passed by the Division Bench of this

Court, the Order dated 28.02.2024 passed in Appeal no. GOA-CGST-

OOO-APP-ADC-083-2023-24 and order dated 19.03.2024 passed in

Appeal no. GOA-CGST-OOO-APP-104-2023-24, are hereby quashed

and set aside. The competent authority under the GST-STD Act shall

deal with the glimpse of the petitioner in accordance with law and after

taking into account the Finance (2) Act of 2024.

11th March 2025

08-WP-789-2024.doc

5. All contentions and remedies of all parties are left open for

consideration by the competent authority in the first instance.

6. Accordingly, petition is disposed of.

       M. S. SONAK, J.                               CHIEF JUSTICE





                                11th March 2025