Gtl Limited vs Union Of India
2026 Latest Caselaw 260 Bom

Bombay High Court

Gtl Limited vs Union Of India on 12 January, 2026

Author: B. P. Colabawalla

Bench: B. P. Colabawalla

     2026:BHC-OS:998-DB


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                                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
       Digitally
       signed by
       TRUSHA
                                          ORDINARY ORIGINAL CIVIL JURISDICTION
TRUSHA TUSHAR
TUSHAR MOHITE
MOHITE Date:
       2026.01.14
       16:40:47
       +0530                                      WRIT PETITION NO.3713 OF 2025


                    GTL Limited                                                           .. Petitioner

                              Versus

                    Union of India & Ors.                                                 .. Respondents

                         Mr.Madhur Agrawal a/w Mr.Suyash Gadre and Ms.Srija Singh i/b
                         M/s.Alathea Law LLP, Advocate for the Petitioner.

                         Mr.Vipul Bajpayee, Advocate for the Respondents.

                                       CORAM:               B. P. COLABAWALLA &
                                                            FIRDOSH P. POONIWALLA, JJ.

                                       DATE:            JANUARY 12, 2026

                    P. C.

1. The learned Advocate appearing on behalf of the Petitioner

tenders draft amendment to the above Petition. The amendment sought is

basically to raise an additional ground of challenge to the Notice issued under

Section 148 of the Income Tax Act, 1961.

2. Considering that only additional ground is raised by virtue of the

amendment and also considering that this amendment is a pre-admission

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amendment, we do not see any impediment in allowing the Petitioner to

amend the above Writ Petition.

3. In view of the aforesaid circumstances, the draft amendment

tendered on behalf of the Petition is taken on record and marked 'X' for

identification. The Petitioner is permitted to amend the Petition in terms of

the draft handed in. The amendment shall be carried out within a period of

one week from today and the amended copy of the Writ Petition shall be

served on the Advocate appearing for the Revenue immediately thereafter.

4. Re-verification is dispensed with.

5. Rule. Respondents waive service. With the consent of the

parties, Rule made returnable forthwith and heard finally.

6. The above Writ Petition interalia challenges the Notice issued

under Section 148 of the Income Tax Act, 1961 on various grounds. One of

the grounds is that the Notice has been issued by the Jurisdictional Assessing

Officer when the law mandates that it has to be issued by the Faceless

Assessing Officer. This is a fatal defect and therefore the Notice has to be

quashed, is the argument of the Petitioner.

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7. It is the Petitioner's contention that this issue is squarely covered

by a decision of a Division Bench of this Court in the case of Hexaware

Technologies Ltd. V/s. Assistant Commissioner of Income-tax, circle 15(1)(2)

[(2024) 162 taxmann.com 225 (Bombay)].

8. On the other hand, the learned advocate appearing on behalf of

the Revenue stated that though it is true that this issue is concluded by the

decision in Hexaware Technologies Ltd. (supra), the said decision has been

challenged before the Hon'ble Supreme Court, and the Hon'ble Supreme

Court is likely to take up the matter. The learned Counsel for the Revenue

has fairly stated that there is no stay to the judgment in Hexaware

Technologies Ltd (supra).

9. Considering these facts, we do not propose to keep the matter

pending in this Court. Once it is fully covered by the decision in Hexaware

Technologies Ltd (supra) we are bound to follow it.

10. We accordingly set aside the impugned Notice issued under

Section 148 and all other proceedings / orders emanating therefrom.

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11. We however grant liberty to the Revenue to revive the above

Writ Petition in the event the decision in Hexaware Technologies Ltd (supra)

is set aside by the Hon'ble Supreme Court on this issue. We make it clear

that it will not be necessary for the Revenue to file a separate Interim

Application to seek a revival of this Petition and the same can be done simply

by moving a Praecipe before this Court. It is further ordered that in the event

the above Petition is revived, there will be a stay to the operation and

implementation of the impugned notice issued under Section 148 until

further orders. It is needless to clarify that if the Hon'ble Supreme Court

dismisses the SLP challenging the decision in Hexaware Technologies Ltd

(supra), there would be no question of any revival.

12. We also make it clear that once the Petition is revived and

restored, the same would have to be decided on its own merits considering

that several other issues are also raised challenging the Notice issued under

Section 148.

13. Rule is accordingly made absolute and the Writ Petition is also

disposed of in terms thereof. However, there shall be no order as to costs.

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14. This order will be digitally signed by the Private Secretary/

Personal Assistant of this Court. All concerned will act on production by fax

or email of a digitally signed copy of this order.

[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]

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