BRITANNIA INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The Petitioner is engaged in the manufacture and supply of various food items, including bakery products such as biscuits, bread, cakes, and rusks, along with dairy products. These products are distributed to customers and dealers through the Petitioner's multiple units located across India.

(2.) On December 16, 2021, the officers of the Directorate General of GST Intelligence (DGGI), Delhi Zonal Unit herein respondent no. 3, conducted a search at the Petitioner's premises in Delhi. During the proceedings, several summonses were issued, statements were recorded and various documents and information were sought from the Petitioner. The Petitioner duly complied with all the requirements during these proceedings.

(3.) Subsequently, Respondent No. 3 issued a Show Cause Notice (hereinafter referred to as 'SCN') dated August 3, 2024, under Sec. 74(1) of the CGST Act, 2017, read with Sec. 20 of the Integrated Goods and Services Tax (IGST) Act, 2017. The SCN sought recovery of Rs.1,05,11,99,662.00 in GST, along with interest under Sec. 50 and an equivalent penalty under Sec. 74(1) of the CGST Act, 2017.