M/S Truvolt Engineering Company PVT. LTD And Anr vs. The Assistant Commissioner, Circle-Iv, CGST And Cx, Kolkata And Ors
Original PDF →Facts
The petitioner, M/s. Truvolt Engineering Company Pvt. Ltd. & Anr., challenged a show-cause cum demand notice dated June 9, 2025, issued by the Assistant Commissioner, Circle – IV, CGST & CX, Kolkata Audit-I, Commissionerate. During the hearing, the CGST authorities objected to the maintainability of the writ petition under Article 226 of the Constitution of India, arguing that it lacked a specific prayer for a writ of Mandamus. The Court found the petitioner's case to be sufficient on merits but noted a fundamental defect in the prayer clause, as no specific prayer was made for quashing the show-cause cum demand notice. The petitioner sought leave to amend the petition to include a prayer for a writ of Mandamus, which was not allowed.
Held
The Court held that while it was prima facie satisfied with the sufficiency of the petitioner's case on merits, the writ petition suffered from a fundamental defect in its prayer clause. Specifically, there was no specific prayer made seeking the issuance of a writ of Mandamus for quashing the show-cause cum demand notice dated June 9, 2025. The Court did not allow the petitioner's prayer for leave to amend the writ petition to incorporate the missing prayer. Instead, the Court granted the petitioner leave to withdraw the instant writ petition with liberty to apply afresh on the same cause of action. The Court dismissed the petition as withdrawn. The issue of the merits of the show-cause notice itself was not decided.
Key Issues
1. Whether the writ petition is maintainable under Article 226 of the Constitution of India in the absence of a specific prayer for the issuance of a writ of Mandamus to quash the show-cause cum demand notice dated June 9, 2025? Petitioner's Argument: The petitioner sought leave to amend the writ petition to incorporate a prayer for a writ of Mandamus. Revenue's Argument: The CGST authorities contended that the writ petition was not maintainable and no relief could be granted by the Court due to the absence of a specific prayer for a writ of Mandamus. The Court, while prima facie satisfied with the merits of the petitioner's case, identified this as a fundamental defect in the prayer clause.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
W.P.A. 14512 of 2025 18.06.2026
Sl no. 26 M/s. Truvolt Engineering Company Pvt. Ltd. & Anr. Ct no. 10
- Vs – P.M. The Assistant Commissioner, Circle – IV, CGST & CX, Kolkata Audit-I, Commissionerate & Ors.
Mr. Ankit Kanodia,
Ms. Tulika Roy
.... for the petitioners
Mr. Bhaskar Prosad Banerjee,
Mr. Tapan Bhanja
... for CGST Authority
Mr. Amal Kumar Datta
... for Union of India.
The petitioner challenges inter alia, the show- cause cum demand notice dated 09.06.2025 issued by respondent No. 1. 2. The matter has been heard at length.
In course of hearing the learned counsel appearing for the CGST authorities raises an objection with regard to the invocation of the juri iction under Article 226 of the Constitution of India in absence of a prayer to issue a writ of Mandamus.
It is contended that in the absence of a specific prayer the writ petition is not maintainable and no relief can be granted by this Court.
Though this court is prima facie, satisfied with the sufficiency of the petitioner’s case on merits, however, the present writ petitioner suffers from a fundamental defect in prayer
2 clause. No specific prayer has been made seeking for issuance of writ of mandamus for quashing show cause cum demand notice dated 9.6.2025. 6. Learned counsel appearing for the petitioner prays for a leave to amend the writ petition to incorporate a prayer for issuance of a writ of Mandamus. Such prayer for amendment is not allowed. However, leave is granted to the petitioner to withdraw the instant writ petition with liberty to apply afresh on the self same cause of action.
This petition is dismissed as withdrawn.
Urgent photostat certified copy of this order, duly applied for, be given to the parties upon compliance of all usual requisite formalities.
(Smita Das De, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.