Trimurti Fragrances And Flavours PVT. LTD. And 6 Others vs. Director 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 factual disputes. It held that the petitioners have adequate statutory remedies to raise objections and lead evidence, and there was no inherent lack of jurisdiction.
Facts
The petitioners challenged a Demand-cum-Show Cause Notice issued under GST laws, alleging it was based on incorrect facts, contained inaccuracies, and was issued with an oblique motive. The notice alleged evasion of GST and Compensation Cess on clandestine supplies.
Key Issues
Whether the High Court should intervene in a Show Cause Notice based on alleged factual inaccuracies and procedural flaws, or if the petitioner should pursue alternative statutory remedies.
Sections Cited
Section 74, Section 122, Section 35, Section 50, Section 132, Section 137, Section 20
AI-generated summary — verify with the full judgment below
Chief Justice's Court Case :- WRIT TAX No. - 1286 of 2023 Petitioner :- Trimurti Fragrances And Flavours Pvt. Ltd. And 6 Others Respondent :- Director General Of Goods And Services Tax And 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 27.04.2023 bearing No. DGGI/AZU/Gr-C/36-05/2023-24 and file No. DGGI/AZU/Gr-C/12(4) 384/2021-22 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. 30,16,473/- evaded by the petitioner on account of clandestine supplies of scented tobacco/jarda without payment of GST and Cess dur
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.