M/S.Devi Crop Science(P) LTD. vs. The Commissioner Of CGST &

Held

The Court did not decide on the merits of the case. The learned counsel for the petitioner sought and was granted permission to withdraw the Writ Petition. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also closed. The Court directed the respondent's counsel to inform the respondent to re-fix the date of personal hearing for the petitioner to a date after two weeks, indicating a procedural step rather than a decision on the substantive issues raised in the petition.

Facts

The petitioner, M/s. Devi Crop Science (P) Ltd., filed a Writ Petition before the Madurai Bench of the Madras High Court. The petition challenged a Show Cause Notice dated 07.02.2019, issued by the Commissioner of CGST & Central Excise, Madurai. The Show Cause Notice proposed a demand of duty amounting to Rs. 7,53,67,217/- on trading goods. The petitioner sought to quash this notice, arguing it was illegal, arbitrary, and violative of the principles of natural justice. The respondent was the Commissioner of CGST & Central Excise. The specific tax period was not explicitly stated in the provided text.

Key Issues

1. Whether the Show Cause Notice dated 07.02.2019, proposing a demand of duty of Rs. 7,53,67,217/- on trading goods, is illegal, arbitrary, and violative of the principles of natural justice, as contended by the petitioner? The petitioner argued that the Show Cause Notice was illegal, arbitrary, and violative of the principles of natural justice. The respondent's contentions were not recorded as the matter was withdrawn by the petitioner. No specific provisions of the CGST Act or Rules were explicitly argued by either side in the provided text, nor were any specific circulars or precedents mentioned.