Trimurti Fragrances And Flavours PVT. LTD. And 6 Others vs. Director General Of Goods And Services Tax 2 Others
Held
The High Court found that the allegations in the Show Cause Notice had substance but declined to delve into factual disputes. The Court held that the petitioners have adequate statutory remedies to address their grievances by filing objections to the notice.
Facts
The petitioners challenged a Demand-cum-Show Cause Notice issued by GST authorities alleging clandestine removal of goods without payment of duty. The petitioners contended the notice was based on incorrect facts, had an oblique motive, and lacked corroborating evidence.
Key Issues
Whether the High Court should interfere with a Show Cause Notice under Article 226 when alternative statutory remedies are available. Whether the Show Cause Notice was issued with a premeditated mind and based on incorrect facts.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:217284-DB Chief Justice's Court Case :- WRIT TAX No. - 1290 of 2023 Petitioner :- Trimurti Fragrances And Flavours Pvt. Ltd. And 6 Others Respondent :- Director General Of Goods And Services Tax 2 Others Counsel for Petitioner :- Harish Kumar Shukla Counsel for Respondent :- Krishna Agarawal,Parv Agarwal Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Shri Vishwajeet Singh, learned Senior advocate, assisted by Sri Harish Kumar Shukla, learned counsel for the petitioners Sri Krishna Agarwal and Sri Parv Agarwal, learned counsels for the respondents.
The challenge in this writ petition is to the Demand-cum-Show Cause Notice dated 07.06.2023 bearing No. DGGI/AZU/Gr-C/36-12/2023-24 and file No. DGGI/AZU/Gr-C/12(4) 05/2023-24 issued by the respondent No. 1 and 2 purportedly for alleged violation of the provisions of CGST Act, UPGST Act read with IGST Act further read with GST (Compensation to States) Act, 2017 whereby and whereunder the petitioner has been asked to show cause as to why: (i) the amount of Rs. 61,99,01,263/- should not be considered as assessable value of 137,75,58,363 number of pouches of SS-1 brand sece
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