WESTERN BEVERAGES PRIVATE LIMITED Vs. STATE OF GOA

JUDGEMENT

(1.) Heard learned Counsel for the Petitioner.

(2.) By instituting the proceedings of this Writ Petition, the Petitioner, which is the Company engaged in the business of manufacture of non-alcoholic beverages, assails the validity of the impugned order dtd. 28/6/2024 passed by the Joint Commissioner, CGST Goa, whereby several dues for the period from July 2017 to September 2021 under Sec. 74 of the CGST Act/Goa GST Act read with Sec. 11 of the Goods and Services Tax (Compensation to States) Act, 2017 have been confirmed and accordingly, a demand has been raised. The impugned order further imposes a penalty of Rs.5,00,60,462.00 for evading the tax.

(3.) The Petitioner also challenged the show cause notice dtd. 13/4/2023, which culminated into passing of the impugned order dtd. 28/6/2024.