Tata Sons Private Ltd. Vs Union of India
Date: April 29, 2026
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G. S. KULKARNI & AARTI SATHE
Subject Matter
Settlement of Arbitral Award for Damages Not Taxable as Supply of Services
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…
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…