ABNCO VIE WIN ENT PRIVATE LIMITED vs UNION OF INDIA — WP/4204/2024

Case under Central Goods and Services Tax Act,2017 Section ARTICLE,14,,19(1)(G),AND,ARTICLE,21. Disposed: Contested--DISPOSED OFF on 02nd April 2026.

CNR: HCBM020310442023

CASE DISPOSED

e-Filing Number

03-11-2023

Filing Number

WP/31034/2023

Filing Date

03-11-2023

Registration No

WP/4204/2024

Registration Date

05-09-2024

Judge

HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE

Coram

HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

GST Goods and Services Tax ( 100 )

Judicial Branch

Original

Decision Date

02nd April 2026

Nature of Disposal

Contested--DISPOSED OFF

Acts & Sections

Central Goods and Services Tax Act,2017 Section ARTICLE,14,,19(1)(G),AND,ARTICLE,21

Petitioner(s)

ABNCO VIE WIN ENT PRIVATE LIMITED

Adv. UBR Legal

Respondent(s)

UNION OF INDIA

STATE OF MAHARASHTRA

Adv. GP OS

CENTRAL BOARD OF INDIRECT TAXES

THE DEPUTY COMMISSIONER OF STATE TAX

Adv. GP OS

Hearing History

Judge: HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE

23-01-2024

FOR CIRCULATION

18-12-2023

FOR CIRCULATION

30-01-2024

FOR ADMISSION

12-02-2026

FOR CIRCULATION

02-04-2026

HIGH ON BOARD -

Orders

02-04-2026
HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE MS JUSTICE AARTI A. SATHE

The Bombay High Court quashed and set aside the order dated 19th December 2023 passed on a GST show cause notice, finding it was issued in breach of an interim order the court had previously granted. The court directed that the show cause notice be adjudicated afresh with a proper hearing opportunity within six weeks, while keeping all parties' contentions open regarding the validity of Section 16(2)(c) of the CGST and MGST Acts. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

The Bombay High Court quashed and set aside the order dated 19th December 2023 passed on a GST show cause notice, finding it was issued in breach of an interim order the court had previously granted. The court directed that the show cause notice be adjudicated afresh with a proper hearing opportunity within six weeks, while keeping all parties' contentions open regarding the validity of Section 16(2)(c) of the CGST and MGST Acts. This case analysis is maintained by casestatus.in based on publicly available court records.

Browse Related Cases

Explore other courts

Search Another Case