M/S Aa Industries vs. Union Of INDIA And 2 Others

Heard Sri Nishant Mishra, learned counsel appearing on behalf of the petitioner and Sri Ramesh Chandra Shukla, learned counsel appearing on behalf of the respondents.

This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the show cause notice dated December 23, 2024 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short "the Act") by the Superintendent (AE), CGST and Central Excise Commissionerate/respondent No.2. 3. Upon hearing counsel appearing on behalf of the parties, we are of the view that the petitioner should file a reply to the impugned show cause notice before the authority concerned.

Accordingly, the petitioner is directed to file a reply to the impugned show cause notice within a period of six weeks from date before the authority concerned. In the event the reply is filed within the time specified above, the authority concerned is directed to grant an opportunity of personal hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. The authority concerned shall first consider whether the notice under Section 74 of the Act is attracted in the Versus Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Ramesh Chandra Shukla, Saumitra Singh M/S AA Industries .....Petitioner(s) Union Of India And 2 Others .....Respondent(s)

With the aforesaid directions, the writ petition is disposed of. September 18, 2025 Kuldeep WTAX No. 4156 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) KULDEEP SINGH High Court of Judicature at Allahabad