2025 (11) TMI 66

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....Raval i/b PDS Legal,. For the Respondent Nos.1 to 4: Ms. Maya Majumdar (through Video-Conferencing) a/w Mr. Saket R. Ketkar,. For the Respondent-State: Ms. Vrishali Raje, A.G.P.,. PC:- 1. Heard Mr Prakash Shah, Senior Advocate, for the Petitioner, Ms Maya Majumdar, for Respondent Nos. 1 to 4 and Ms Vrishali Raje, for the Respondent-State. 2. The challenge in this Petition is to the ....

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....espondents seek to apply the GST Notification of 2018 to a transaction of a Joint Development Agreement entered into on 25 February 2012. He submitted that such a retrospective operation of the 2018 Notification is not contemplated, and this is another ground which renders the impugned show cause notice as being without jurisdiction. 4. Ms Majumdar submits that this Petition is premature and or....

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.... patently not vested in the authority which had issued the impugned show cause notice. 7. The Respondents can always consider the details and effects of the demerger, provided the Petitioners file a detailed response with full particulars at the stage of disposing of the show cause notice. Similarly, even the contention about the applicability or otherwise of the GST Notification, 2018, can be ....

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....reme Court in the case of Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai And Ors. (1998) 8 SCC 1 do we entertain such Petitions. 10. From the contentions raised before us and the fact that an investigation into such contentions would certainly contain factual elements or elements concerning interpretations of demerger orders or the 2018 Notification, we do not think that the Petitio....