M/S Ashok Auto Sales Limited vs. Union Of INDIA And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3345 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J.
Heard Shri Atul Gupta, learned counsel for the petitioner; Shri Saumitra Singh, learned counsel for the Union and, Shri Dhananjay Awasthi, learned counsel for the respondent nos. 2 and 3. 2. Challenge has been raised to the adjudication notice dated 27.06.2025 issued under Section 76 of the Central Goods and Services Tax Act, 2017. 3. Submissions have been advanced that the impugned notice is contrary to a letter issued by Director General of GST Intelligence and also inconsistent to the earlier view entertained with respect to same commodity under the Scheme of the Central Excise Act. In that regard, reliance has been placed on the decision of the Supreme Court in Commissioner of Central Excise, Pune-I vs Bajaj Auto Ltd., (2015) 325 ELT 465. 4. On the other hand, learned counsel for the revenue would contend, there is no juri ictional error in issuance of the show cause notice. Opportunity of hearing was provided to the petitioner. Therefore, no indulgence may be offered under Article 226 of the Constitution of India. Petition may be relegated to the forum of alternative remedy.
Having heard learned counsel for the parties and having perused the record, without making any observation as may affect the final adjudication on merits and leaving it open to the petitioner to raise all Versus Counsel for Petitioner(s) : Atul Gupta, Prakhar Saran Srivastava, Tarun Agrawal Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Saumitra Singh M/S Ashok Auto Sales Limited .....Petitioner(s) Union Of India And 2 Others .....Respondent(s)
issues, if so advised, at present, fact issues may require consideration of evidence before any firm inference may be drawn in law.
In the above context, petitioner has an adequate remedy with liberty to represent it's case before the adjudicating authority under the statutory scheme.
In view of the above, interference claimed is declined.
Accordingly, the present petition stands disposed of leaving it open to the petitioner to contest the adjudication proceeding, if any, on its own merits. It is made clear that we have not gone into the merits of the issues and all issues may remain open to be tested on their own merits, during adjudication. October 15, 2025 Prakhar WTAX No. 3345 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.