Union of India & Ors. Vs Shantanu Sanjay Hundekari & Anr
Date: January 23, 2025
Subject Matter
GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.
Summary
The Supreme Court of India upheld the High Court's decision which quashed a show cause notice issued by the Revenue to an employee of Maersk, demanding recovery of ₹3,731 crores under the Central Goods and Services Tax (CGST) Act. The High Court rule…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents. 2. Delay condoned. 3. The High Court while allowing the Writ Petitions filed by the respondents, quashed the show cause notices issued by the Revenue seeking recovery of Rs.3731 Crore…