M/S Amit Engineers vs. The UOI And Others
Held
The Court held that the Advance Ruling, which had not been assailed or questioned by the Department, was binding on the authorities. Consequently, the show cause notice issued in conflict with this settled proposition of law was without foundation and unsustainable.
Facts
The petitioner received a show cause notice under Section 73(8) of the CGST Act. The petitioner approached the High Court challenging the notice, arguing it was unsustainable due to a prior Advance Ruling that had attained finality and was accepted by the respondent authorities.
Key Issues
Whether a show cause notice issued by GST authorities is sustainable when it contradicts a prior, final Advance Ruling accepted by the Department? Whether the High Court should quash such a notice under Article 226 of the Constitution?
Sections Cited
Section 73(8), Section 103(2), Section 104(1)
AI-generated summary — verify with the full judgment below
1 ( 2026:HHC:18700 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.
3461 of 2025
Date of decision:
2026
M/s. Amit Engineers ...Petitioner. Versus Union of India & Ors.
…Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the Petitioner : M/s. Ajay Jain & Vandana Thakur, Advocates. For the Respondents: Mr. Bharat Bhushan, Senior Penal Counsel, for respondent No.1 -UOI. Mr. Vijay Kumar Arora, Senior Advocate, with M/s. Hitansh Raj, Avantika Bhandari & Godawari, Advocates, for respondents No. 2 and 3. Mr. Raj Negi, Deputy Advocate General, for respondent No.4-State.
Vivek Singh Thakur, Judge (Oral) Petitioner has approached this Court against the show cause notice dated 14.02.2025 (Annexure P-6), issued by respondent No. 2, Additional Director, Directorate General of Goods & Service Tax Intelligence, Chandigarh, whereby the amount demanded in the show cause notice has been directed to be paid within a period of thirty (30) days from the date of service of the said notice under 1Whether the reporters of the local pa
The judgment continues below.
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