M/S Ragini Communication vs. The Union Of INDIA And Anr

WP(C)/3640/2025HC GauhatiGSTCNR GAHC01013951202502 September 2026Bench: HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY9 pages

AI SummaryDismissed

Held

The Court dismissed the writ petition, finding the petitioner's claim of total absence of notice under Section 73(1) was contradicted by its own admission of receiving a demand-cum-show cause notice. It held that other grievances, such as discrepancies in DRC-07, applicability of Section 75(7), and denial of hearing, involved factual examination best suited for the statutory appellate forum, declining to exercise its extraordinary writ jurisdiction.

Facts

A proprietorship challenged a GST demand order and consequential summary in FORM GST DRC-07, issued under Section 73 of the CGST Act, for alleged inadmissible Input Tax Credit (ITC). The petitioner claimed procedural irregularities, including non-issuance of statutory notice, non-service of Form GST DRC-01, denial of hearing, and discrepancies in DRC-07.

Key Issues

Whether the adjudication proceedings were without jurisdiction due to alleged absence of statutory notice under Section 73(1) and other procedural irregularities, and if the High Court should exercise its writ jurisdiction despite the availability of an alternative statutory remedy.

Sections Cited

Section 73, Form GST DRC-07, Rule 142(1)(a), Form GST DRC-01, Rule 142(5), Section 75(7), Section 75(4), Section 75

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/9 GAHC010139512025 2026:GAU-AS:12825 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3640/2025 M/S RAGINI COMMUNICATION REPRESENTED BY ITS PROPRIETOR MRS. NIRMALA AGARWALLA HAVING PLACE OF BUSINESS AT SARUPATHAR, GOLAGHGAT, ASSAM- 785601. 2: NIRMALA AGARWALLA PROPRIETOR OF M/S RAGINI COMMUNICATION RESIDENCE OF WARD NO. 2 P.O. AND P. S. SARUPATHAR DIST. GOLAGHAT ASSAM- 785601 VERSUS THE UNION OF INDIA AND ANR REPRESENTED BY THE PRINCIPLE COMMISSIONER AND SECRETARY, MINISTRY OF FINANCE AND REVENUE DEPARTMENT, CENTRAL GOODS AND SERVICE TAX. 2:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX GOLAGHAT RANGE I AND II Advocate for the Petitioner : MR. AMIT GOYAL, MR. DIVYANSH RATHI,MR. A CHOUDHURY Advocate for the Respondent : DY.S.G.I., MS J SARMAH(C.G.C),SC, GST Page No.# 2/9 BEFORE HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY

Date : 03.09.2026

Heard Mr. A Goyal, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, lea

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