Trimurti Fragrances PVT LTD. And And 4 Others vs. Directorate General Of Goods And Services Tax And 2 Others
Held
The High Court found that the allegations in the Show Cause Notice had substance but declined to delve into the correctness of these allegations, as it involved fact appreciation. The Court stated that petitioners have adequate statutory remedies to file objections and lead evidence.
Facts
The petitioners challenged a Demand-cum-Show Cause Notice issued under the CGST Act, UPGST Act, and IGST Act for alleged evasion of GST and Cess on clandestine supplies of Pan Masala. The petitioners argued the notice was based on incorrect facts, had an oblique motive, and lacked proper 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 allegations in the Show Cause Notice warrant immediate intervention by the Court.
Sections Cited
Section 74, Section 122, Section 35, Section 50, Section 20, Section 132, Section 137
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:217284-DB Chief Justice's Court Case :- WRIT TAX No. - 1280 of 2023 Petitioner :- Trimurti Fragrances Pvt Ltd. And And 4 Others Respondent :- Directorate General Of Goods And Services Tax And 2 Others Counsel for Petitioner :- Harish Kumar Shukla Counsel for Respondent :- Parv Agarwal,Krishna Agarawal 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 27.04.2023 bearing No. DGGI/AZU/Gr-C/36-04/2023-24 and file No. DGGI/AZU/Gr-C/12(4) 432/2021-22 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 CGST liability amounting to Rs. 1,35,38,441/- evaded by the petitioner on account of clandestine supplies of Pan Masala without
The judgment continues below.
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