M/S Jnr Recycling vs. Principal Commissiner CGST & Ors.
Held
The High Court declined to intervene, relegating the petitioner to the alternative remedy of appeal. It noted that the petitioner's representative had participated in proceedings and his statement was recorded, and the issue of SCN could be examined by the Appellate Authority.
Facts
M/s JNR Recycling challenged a GST DRC-07 and Order-in-Original for FY 2019-2020, alleging no proper Show Cause Notice was issued. The department found the petitioner's premises residential, no commercial activity, no actual supply of scrap, and availed ITC without corresponding goods, leading to GST registration cancellation.
Key Issues
Whether the GST proceedings were vitiated due to the alleged non-issuance of a Show Cause Notice, and if the High Court should exercise its writ jurisdiction bypassing the statutory appellate remedy.
Sections Cited
Section 14 of the Limitation Act, 1963
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 15.09.2026
Through the present Petition, the Petitioner prays for issuance of a writ in the nature of certiorari, to quash/set aside the Form GST DRC-07-Bearing reference No. ZD070326055896X dated 26.03.2026 w.r.t. F.Y. 2019-2020, along with the consequential Order-in-Original dated 26.03.2026 and all proceedings arising therefrom. In addition, the Petitioner, inter alia, also seek directions to the Respondents to issue a proper and specific Show Cause Notice (SCN).
Notably, the Petitioner failed to file a copy of the Impugned OIO, along with the present Petition. However, upon a request made by this Court, learned counsel representing the Petitioner, has produced a copy of the Impugned OIO during the course of his arguments. This is a digitally signed order. The authentic
The judgment continues below.
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