Case LawWrit Petition No. 4914 of 2022
Tata Sons Private Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Bombay
- Date:
- April 29, 2026
- Type:
- Writ Petition
- Members:
- G. S. KULKARNI & AARTI SATHE
Subject
Settlement of Arbitral Award for Damages Not Taxable as Supply of Services
Supply
Summary
The Bombay High Court has allowed the petition, quashing the intimation under Form DRC-01A and the subsequent show cause notice demanding IGST of Rs. 1524 crores. The Court held that the settlement of an arbitral award for damages, which included an…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, returnable forthwith. Respondents waive service. Heard finally by consent of the parties. 2. This Petition under Article 226 of the Constitution of India challenges the legality and validity of (i) the intimation under Form DRC-01A bearing F. No. DGGSTI/MZU/I &IS A712(4)12/2017/3900 dated 28 September 2022 (Impugned Intimation) and…