Case Details: ALM Industries Ltd. v. Assistant Commissioner (AE) Central Goods and Services (2025) 26 CENTAX 355 (All.)
Judiciary and Counsel Details
- Arun Bhansali, CJ. & Vikas Budhwar, J.
- Shri Aditya Pandey for the Petitioner.
- Shri Parv Agarwal for the Respondent.
Facts of the Case
The petitioner was issued a show cause notice in relation to the availment of ITC for effecting taxable and exempted supply. A separate record was not maintained by the petitioner. Subsequently, another notice was issued to the petitioner in relation to misclassifying the product as exempted goods instead of taxable at the rate of 5%.Aggrieved by the notice, the petitioner filed a writ petition before the Allahabad High Court.
High Court Held
The High Court held that a bare perusal of the show cause notices reveals that the subject matter of both notices is totally different from each other. There is no bar in law in issuing two show cause notices for the same period with a different/distinct subject matter. Therefore, to that extent, no interference with the show cause notice was made out.
