TATA SONS PRIVATE LIMITED vs UNION OF INDIA THROUGH THE MINISTRY OF FINANCE

Judgment text excerpt

1-WP4914-22RESERVED.DOC 2026:BHC-OS:11242-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4914 OF 2022 WITH INTERIM APPLICATION (L) NO. 17868 OF 2023 Tata Sons Private Ltd. )...Petitioner vs 1. Union of India, through the Ministry of Finance ) 2. Central Board of Indirect Taxes & Customs ) 3. Additional Director, Directorate General of ) GST Intelligence 4. Joint Director, ) Directorate General of GST Intelligence ) 5. Joint/Additional Commissioner, ) Mumbai South Commissionerate. )...Respondents __________ Mr. Arvind Datar, Sr. Adv. (through V. C.) a/w Mr. Rohit Jain, Chirag Shetty and Ms. Ayushi Agrawal i/b Economic Laws Practice for the petitioner. Mr. Anil C. Singh, ASG a/w Jitendra Mishra, Aditya Thackker, Sangeeta Yadav, Ashutosh Mishra, Rupesh Dubey, Adarsh Vyas for Respondents. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON: 27 JANUARY 2026. PRONOUNCED ON: 30 APRIL 2026 JUDGMENT: (Per G. S. Kulkarni, J.) 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 ‘A’/12(4)12/2017/3900 dated 28 September 2022 (Impugned Intimation) and (ii) the show cause notice dated 26 July 2023 Page 1 of 84 Rane/Amin 1-WP4914-22RESERVED.DOC (Impugned Show cause Notice) issued by the Joint Director of the Directorate General of GST Intelligence, Mumbai Zonal Unit whereby a demand of Rs.1524 crores (Rs.15,24,35,20,405/-) towards payment of Integrated Goods and Service Tax (IGST) is sought to be levied on the petitioner. 3. Briefly stated, the petitioner’s case is : The petitioner-Tata Sons Private Limite