IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4412 of 2024 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ==========================================================

SAINT-GOBAIN INDIA PRIVATE LIMITED Versus UNION OF INDIA & ORS.

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Appearance:

PRIYAL M PARIKH(7593) for the Petitioner(s) No. 1 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP for the Respondent(s) No. 2 MR CB GUPTA(1685) for the Respondent(s) No. 1,3,4,5 NOTICE SERVED for the Respondent(s) No. 2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 21/08/2025

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr. Udayan Chokshi for learned advocate Ms. Priyal Parikh for the petitioner and learned Advocate Mr. C.B.Gupta for the respondent.

2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 27.12.2023 passed by Respondent No.3-Joint Commissioner Vadodara-II in the office of Commissioner, Central GST and Central Excise, Vadodara II Commissionerate on the ground that the said order is without jurisdiction by ignoring the submissions made by the petitioner that for the same amount of Rs. 4,15,55,899/-, the petitioner had already received a show-cause notice dated 06.09.2021 from the Commissioner, CGST and Central Excise, Vadodara-II and thereafter, the Order-in-original was also passed pursuant to the said show cause notice.

3. Brief facts of the case are as under:

3.1 The petitioner obtained registration for its business places in Gujarat under section 22 of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred to as ‘the GST Act’) in July 2017. The petitioner filed Form GST TRAN-1 on 20.11.2017 to carry forward the closing balance of CENVAT Credit arising out of the service tax amounting to Rs. 4,15,55,899/-.

3.2 The Superintendent of Central GST, Range-II, Division-X, Ankleshwar, issued notice dated 04.01.2018 to verify the details mentioned in FORM GST TRAN-1 which was duly complied with by reply dated 05.01.2018. The respondent-Department also carried out survey at the premises of the petitioner in the month of April 2018 wherein it was concluded that the documents submitted by the petitioner had no discrepancy. The Superintendent of CGST again, by letter dated 19.02.2019, sought details from the petitioner regarding closing balance of service tax amounting to Rs. 4,15,55,899/- which was carried forward in Form GST TRAN-1 which was complied with by the petitioner by replies dated 28.03.2019, 10.05.2021 and 01.06.2021. Thereafter, the Principal Commissioner-respondent No.4 issued a show-cause notice dated 06.09.2021 alleging that the petitioner has wrongly availed CENVAT credit of service tax of Rs. 4,15,55,899/-.

3.3 The petitioner filed reply to the show cause notice on 02.11.2021 and the adjudication process was carried out by respondent No.4. However, it appears that respondent No.3 issued a separate show cause notice dated 13.07.2022 under section 74 of the GST Act wherein it was again alleged that the petitioner has wrongly carried forward the inadmissible CENVAT Credit of the same amount of Rs.

4,15,55,899/-.

3.4 The petitioner filed reply dated 28.07.2022 informing respondent No.3 that on the same subject matter, a show-cause notice was issued on 06.09.2021 and the adjudication is under process. The petitioner thereafter, during the course of personal hearing, by letter dated 27.10.2023, submitted that the Order-in- Original dated 20.02.2023 is passed pursuant to the show-cause notice dated

06.09.2021 and therefore, the proceedings issued pursuant to the show-cause notice dated 13.07.2024 should be dr