Bombay High Court Issues Rule in Challenge to GST Demand Confirmation Order. Petition Challenges Order Confirming GST Demand of Rs 70.57 Crores for April 2020 to March 2021.

High Court: Bombay High Court Bench: BOMBAY
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Case Note & Summary

The petitioner, GlobeOp Financial Services (India) Private Limited (the surviving entity after its merger with GlobeOp Financial Services Technologies (India) Private Limited effective 1 February 2022), filed a writ petition before the Bombay High Court under its ordinary original civil jurisdiction. The petition challenged an order dated 24 February 2025 issued by the first respondent, the Deputy Commissioner of State Tax, to the extent it confirmed a Goods and Services Tax (GST) demand of Rs 70,57,98,2018 for the period April 2020 to March 2021. The petitioner sought to set aside the demand confirmation. The matter came up before a division bench of Justices M. S. Sonak and Jitendra Jain on 30 June 2025. After hearing the parties, the court issued Rule and made it returnable immediately at the request and with the consent of the learned counsel. Senior advocate Mr. Rohan Shah commenced his submissions on behalf of the petitioner, but the judgment excerpt ends before the full arguments and the court’s final decision were recorded. No legal issues, precedents, or final orders were disclosed in the available portion of the judgment.

Issue of Consideration

WRIT PETITION (L) NO.12528 OF 2025

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Case Details

2025 LawText (BOM) (06) 79

WRIT PETITION (L) NO.12528 OF 2025

2025-06-30

M. S. Sonak, Jitendra Jain

2025:BHC-OS:10125-DB

Mr. Rohan Shah, Senior Advocate a/w Mr. Mohammed Anajwalla, Ms. Chandni Tanna, Mr. Prathamesh Chavan i/b. India Law Alliance for the Petitioner; Ms. Prachi Tatake, Addl. G. P. for Respondent No.1; Ms. Shruti Vyas a/w Ms. Suman Kumar Das for Respondent No.3

GlobeOp Financial Services (India) Private Limited (Surviving entity after merger of GlobeOp Financial Services Technologies (India) Private Limited with GlobeOp Financial Services (India) Private Limited, effective from 01.02.2022)

1. Deputy Commissioner of State Tax, (MUM-NOD-E-0901), Malad_West_501, Nodal-09, Mumbai; 2. State of Maharashtra, Through the Commissioner of State Tax; 3. Union of India, Ministry of Finance, Department of Revenue through the Secretary (Revenue)

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Nature of Litigation

Challenge to GST demand confirmation order

Remedy Sought

The petitioner sought to set aside the order dated 24 February 2025 to the extent it confirmed a GST demand of Rs 70,57,98,2018 for the period April 2020 to March 2021.

Filing Reason

The Deputy Commissioner of State Tax issued an order confirming a GST demand of Rs 70,57,98,2018, which the petitioner contended was illegal.

Judgment Excerpts

Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. This petition challenges the impugned order dated 24 February 2025, issued by the First Respondent, to the extent that it confirms the GST demand of Rs 70,57,98,2018/- for the period April 2020 – March 2021.

Procedural History

The petitioner filed a writ petition challenging the order dated 24 February 2025. The court issued Rule and made it returnable immediately with the consent of the parties.

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High Court Bombay High Court Issues Rule in Challenge to GST Demand Confirmation Order. Petition Challenges Order Confirming GST Demand of Rs 70.57 Crores for April 2020 to March 2021.
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