MILROC GOOD EARTH DEVELOPERS Vs. UNION OF INDIA

JUDGEMENT

(1.) The two Writ Petitions are heard collectively since there is a common question of seminal importance being, whether it is permissible to initiate proceedings under the Central Goods and Service Tax Act, 2017 (CGST Act, 2017) against the Assessee by clubbing or bunching of different financial years, as it is urged that under the Scheme of the CGST Act, 2017 which provides for levy and collection of tax on intra State supply of Goods and Services by the Central Government, the Tax period commensurate the period of Return, which necessarily is dependent on the financial year.

(2.) Upon the pleadings being completed, we have heard the learned Counsel, Mr Bharat Raichandani for the Petitioner, Ms Asha Desai, learned Standing Counsel representing Respondents No.1 and 2 and the learned Additional Government Advocate, Mr Shubham Priolkar, representing the State of Goa.

(3.) By consent of parties, we deem it appropriate to issue Rule which is made returnable forthwith.