Partly allowed

Lekar Pharma Limited through Mr Nilesh Shah v. Union of India through the Secretary Department of Revenue , Ministry of Finance

Bombay HC22 Oct 2024WP/4330/2024

Case brief

AI extract

What is this about?

The Court observed that the main issue in the writ petition was addressed by the Finance (No.2) Act of 2024 amending Section 140(7) of the CGST Act. The petitioner is directed to file an appeal within four weeks, which the appellate authority must consider on merits without questioning limitation. The writ petition is disposed of without costs.

What did the court decide?

Petitioner to file an appeal within four weeks; Appellate Authority to consider merit without questioning limitation; Petition disposed of without costs.

Lekar Pharma Limited through Mr Nilesh Shah vs Union of… — GST and Indirect Tax | Bombay HC (2024)

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2024:BHC-OS:17644-DB

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Sayyed 915-WP.4330.2024.docx

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

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WRIT PETITION NO.4330 OF 2024

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M/s. Lekar Pharma Limited

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...Petitioner

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Versus

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Union of India & Ors.

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...Respondents

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Adv. Jasmine Dixit i/b. UBR Legal Advocates for Petitioner.

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Mr. Y. R. Mishra a/w Mr. Siddharth Chandrashekhar for Respondent Nos.1 to 3 and 6.

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Ms. P. H. Kantharia, G. P. a/w Ms. Jyoti Chavan, Addl. G. P. for Respondent-State.

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CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 22 October 2024.

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PC.:-

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Heard learned counsel for the parties.

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The learned counsel for the parties agree that the main issue

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raised in this petition stands addressed by the Finance (No.2) Act of 2024 by which Section 140(7) of the Central Goods & Services Tax Act, 2017 (CGST Act) was amended with retrospective effect.

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The Petitioner has also challenged the impugned Order-inOriginal dated 27 February 2023 made by Joint Commissioner Central

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GST & C.Ex. (Respondent No.4). This order is appealable. However, no

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appeal was filed possibly on account of the issue of transition credit under Section 140(7) of the CGST Act, 2017. Now that this issue stands

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Page 1 of 2

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Sayyed

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915-WP.4330.2024.docx

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address by the Finance (No.2) Act of 2024, there is no reason why the Petitioner should not be relegated to the remedy of an appeal.

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Therefore, if the Petitioner files an appeal within four weeks from today, the Appellate Authority should consider such appeal on merits without going into the issue of limitation. This petition was pending since 23 June 2023 and Petitioner was bonafide prosecuting it before this Court.

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The Appellate Authority should take into consideration the effect the Finance (No.2) Act of 2024 while deciding the appeal. However, all contentions of all parties are left open.

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This petition is accordingly disposed of in the above terms without any order for costs.

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All concerned must act on an authenticated copy of this order.

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(Jitendra S. Jain, J.) (M. S. Sonak, J.)

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Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 23/10/2024 18:31:10

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Page 2 of 2

Lekar Pharma Limited through Mr Nilesh Shah v. Union of India through the Secretary Department of Revenue , Ministry of Finance

Case brief

What is this about?

What did the court decide?

Lekar Pharma Limited through Mr Nilesh Shah v. Union of India through the Secretary Department of Revenue , Ministry of Finance

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

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