Pepsico India Holdings Pvt. Ltd Vs Union of India
Date: September 18, 2025
Subject Matter
When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.
Summary
The petitioner challenged a demand-cum-show cause notice (SCN) issued under Section 73(1) of the CGST Act, 2017, which alleged a wrongful availment of Input Tax Credit (ITC) amounting to ₹19.51 crores for FY 2017-18. The SCN was based solely on a dis…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R. Shah, learned Senior Counsel assisted by Mr. D. Borah, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST. 2. The petitioner before this Court is a company registered under the erstwhile Companies Act, 1956 having its registered office at Brahmaputra Industrial Park, Gouripur, V…