Abnco Vie Win Ent Private Limited v. Union of India
Case brief
What is this about?
GST input tax credit denial — show cause notice dated 27.09.2023 — adjudication order dated 19.12.2023 quashed as withdrawn after Designated Officer inadvertently adjudicated despite ad-interim order dated 18.12.2023 of co-ordinate Bench — constitutional challenge to Section 16(2)(c) of the CGST Act and MGST Act (Article 14 arbitrariness; conflict with Section 16(1); lex non cogit ad impossibilia) expressly kept open consistent with Lajwab Fabrics, WP No. 11423 of 2024 — request for cross-examination brushed aside — SCN to be adjudicated afresh with opportunity of hearing, concluded within six weeks — Articles 226/227 — Abnco Vie Win Ent Private Limited v. Union of India, Bombay High Court, W.P. No. 4204 of 2024, decided 02 April 2026 (G.S. Kulkarni & Aarti Sathe, JJ.).
What did the court decide?
Petition disposed of: the order dated 19.12.2023 passed on the show cause notice was permitted to be withdrawn and stands quashed and set aside as withdrawn; the show cause notice dated 27.09.2023 is to be adjudicated afresh in accordance with law after granting the Petitioner an opportunity of hearing, with proceedings to be concluded within six weeks; the challenge to the validity of Section 16(2)(c) of the CGST Act and MGST Act and all contentions of the parties are expressly kept open; no order as to costs.