M/S Alfa Ingot Private Limited vs. Union Of INDIA And Another
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The petitioner, M/s Alfa Ingot Private Limited, filed a writ petition before the Allahabad High Court challenging an adjudication order dated 03.02.2025 passed by the Additional Commissioner, CGST, Meerut. Following the passing of this order, the petitioner filed a rectification application on 02.05.2025. The present writ petition was filed seeking to quash the aforementioned adjudication order. The Court considered the pendency of the rectification application filed by the petitioner against the order under challenge.
Held
The Court noted that the petitioner had filed a rectification application on 02.05.2025 against the adjudication order dated 03.02.2025. In light of this, the Court did not proceed to quash the adjudication order directly. Instead, it directed the concerned authority to pass a reasoned order on the rectification application. This direction was to be complied with after granting the petitioner an opportunity of hearing. The Court specified a timeline of four weeks from the date of the order for the authority to pass the reasoned order. The writ petition was disposed of with this direction.
Key Issues
1. Whether the Court should entertain the writ petition when a rectification application is pending before the concerned authority regarding the order under challenge, and if so, what directions should be issued? The petitioner sought to quash the adjudication order dated 03.02.2025. The respondent, Union of India and Another, did not record any specific arguments in the judgment regarding the maintainability of the writ petition or the rectification application. The Court's focus was on the procedural step taken by the petitioner after the adjudication order was passed.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:116734-DB Court No. - 3 Case :- WRIT TAX No. - 2779 of 2025 Petitioner :- M/S Alfa Ingot Private Limited Respondent :- Union Of India And Another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,Saumitra Singh Hon'ble Shekhar B. Saraf,J.
Hon'ble Praveen Kumar Giri,J.
By means of the present petition, petitioner seeks the following relief: "(i) issue a writ of certiorari quashing the adjudication order dated 03.02.2025 passed by the Additional Commissioner, CGST, Meerut (Annexure No. 1 to the writ petition);"
It appears that the order challenged in the present writ petition is dated 03.02.2025, against the said order a rectification application has been filed by the petitioner. The said application was filed on 02.05.2025.
In light of the same, the authority concerned is directed to pass a reasoned order after granting opportunity of hearing to the petitioner within a period of four weeks from the date.
With the above direction, the writ petition is disposed of.
Order Date :- 18.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) KAMLESH KUMAR MAURYA 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.