{"id":7536,"date":"2026-01-08T16:48:07","date_gmt":"2026-01-08T11:18:07","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7536"},"modified":"2026-01-08T16:48:07","modified_gmt":"2026-01-08T11:18:07","slug":"gst-scn-challenge-barred-in-writ-where-jurisdiction-exists-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-scn-challenge-barred-in-writ-where-jurisdiction-exists-hc","title":{"rendered":"GST SCN Challenge Barred in Writ Where Jurisdiction Exists | HC"},"content":{"rendered":"<pre><strong>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000413980\/challenge-to-gst-show-cause-notice-barred-in-writ-where-authority-has-inherent-jurisdiction-hc\"> <span class=\"TextRun SCXW17202651 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW17202651 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">V.E. Comercial Vehicles Ltd. vs. Union of India (2025) 37 Centax 200 (M.P.)<\/span><\/span><span class=\"EOP SCXW17202651 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Vijay Kumar Shukla<\/strong> &amp; <strong>Binod Kumar Dwivedi<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Manoj Munshi<\/strong>, Senior Advocate a\/by<strong> Lucky Jain,<\/strong> Advocate, for the Petitioner.<\/li>\n<li><strong>S\/Shri Bhuwan Gautam<\/strong>, G.A. &amp; <strong>Prasanna Prasad<\/strong>, Advocate, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner-assessee challenged a show cause notice issued for recovery of tax along with interest and penalty under Section 74 of the CGST Act, contending that the notice lacked the essential ingredients of Section 74, was issued beyond the limitation prescribed under Section 44, and amounted to a repeated notice on the same issue, thereby attracting the principle of res judicata. It was submitted that these defects rendered the show cause notice unsustainable and warranted interference by the High Court in exercise of writ jurisdiction under Article 226 of the Constitution of India. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that while there is no absolute bar on exercising writ jurisdiction against a show cause notice, such interference is warranted only where the notice is issued without jurisdiction or by an incompetent authority. The Court held that in the present case, the impugned show cause notice was not issued by an incompetent authority and the authority did not lack any inherent jurisdiction under the CGST Act and the Madhya Pradesh GST Act. It was further held that the contentions raised by the petitioner-assessee regarding limitation, applicability of Section 74, and alleged repetition could be effectively addressed before the competent adjudicating authority. Accordingly, the High Court declined to entertain the writ petition against the show cause notice.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000413980\/challenge-to-gst-show-cause-notice-barred-in-writ-where-authority-has-inherent-jurisdiction-hc\">Abhishek Mundhra v. A.D.G, D.G of Revenue Intelligence<\/a> \u2014 2015 (318) E.L.T. 245 (Mad.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(354)%20E.L.T.%20483%20(Mad.)&amp;itemType=AP\">Additional Director, DRI v. M. Rathakrishnan<\/a> \u2014 2017 (354) E.L.T. 483 (Mad.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(368)%20E.L.T.%20769%20(S.C.)&amp;itemType=AP\">Commissioner v. Krishna Wax Pvt. Ltd<\/a> \u2014 2019 (368) E.L.T. 769 (S.C.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2024%20Centax%20124%20(M.P.)&amp;itemType=AP\">Enaltec Labs Pvt. Ltd. v. Union of India<\/a> \u2014 (2024) 24 Centax 124 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li>Executive Engineer, Southern Electricity Supply Company of Orissa Ltd. v. Sri Seetaram Rice Mill \u2014 (2012) 2 SCC 108 \u2014 Referred [Para 2]<\/li>\n<li>Indore Christian College v. State of M.P. \u2014 W.A. No. 3333 of 2025, decided on 20-11-2025 \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(327)%20E.L.T.%2026%20(M.P.)&amp;itemType=AP\">IVES Drugs (India) Pvt. Ltd v. Union of India<\/a> \u2014 2015 (327) E.L.T. 26 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(28)%20S.T.R.%20350%20(M.P&amp;itemType=AP\">Jay Kumar Lohani v. Commissioner<\/a> \u2014 2012 (28) S.T.R. 350 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(342)%20E.L.T.%2024%20(Del.)&amp;itemType=AP\">KVS Cargo v. Commissioner \u2014<\/a> 2016 (342) E.L.T. 24 (Del.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20SCC%20Online%20SC%20801&amp;itemType=AP\">Magadh Sugar &amp; Energy Ltd. v. State of Bihar<\/a> \u2014 2021 SCC Online SC 801 \u2014 Referred [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(166)%20E.L.T.%20153%20(S.C.)&amp;itemType=AP\">Malladi Drugs &amp; Pharmaceuticals Ltd. v. Union of India<\/a> \u2014 2004 (166) E.L.T. 153 (S.C.) \u2014 Followed [Paras 3, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2014%20Centax%20278%20(M.P.)%20%3D%202024%20(83)%20G.S.T.L.%20209%20(M.P.)&amp;itemType=AP\">Mount Everest Breweries Ltd. v. Union of India<\/a> \u2014 (2024) 14 Centax 278 (M.P.) = 2024 (83) G.S.T.L. 209 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20465%20(S.C.)&amp;itemType=AP\">Nizam Sugar Factory v. Collector<\/a> \u2014 2006 (197) E.L.T. 465 (S.C.) \u2014 Referred [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(64)%20G.S.T.L.%20415%20(M.P.)&amp;itemType=AP\">R.K. Modi and Sons v. Union of India<\/a> \u2014 2022 (64) G.S.T.L. 415 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(352)%20E.L.T.%20455%20(Guj.)%20%E2%80%94&amp;itemType=AP\">Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India<\/a> \u2014 2017 (352) E.L.T. 455 (Guj.) \u2014 Referred [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(164)%20E.L.T.%20141%20(S.C.)&amp;itemType=AP\">Special Director v. Mohd. Ghulam Ghouse<\/a> \u2014 2004 (164) E.L.T. 141 (S.C.) \u2014 Followed [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(6)%20SCC%20499&amp;itemType=AP\">State of H.P. v. Gujarat Ambuja Cement Ltd. \u2014<\/a> 2005 (6) SCC 499 \u2014 Referred [Para 2]<\/li>\n<li>State of Punjab v. Shiv Enterprises \u2014 (2023) 2 Centax 244 (S.C.) = 2023 (70) G.S.T.L. 113 (S.C.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2034%20Centax%20284%20(M.P.)&amp;itemType=AP\">Study Metro Edu Consultant Pvt. Ltd. v. Joint Director<\/a> \u2014 (2025) 34 Centax 284 (M.P.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(38)%20S.T.R.%20951%20(Raj.)&amp;itemType=AP\">Tanushree Logistics Pvt. Ltd. v. Union of India<\/a> \u2014 2015 (38) S.T.R. 951 (Raj.) \u2014 Referred [Para 3]<\/li>\n<li>Tripti Alcobrew Ltd. v. State of M.P. \u2014 W.P. No. 1969 of 2014, decided on 27-10-2015 \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(22)%20G.S.T.L.%20481%20(S.C.)&amp;itemType=AP\">Union of India v. Coastal Container Transporters Association<\/a> \u2014 2019 (22) G.S.T.L. 481 (S.C.) \u2014 Referred [Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: V.E. Comercial Vehicles Ltd. vs. Union of India (2025) 37&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7548,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST SCN Challenge Barred in Writ Where Jurisdiction Exists | HC<\/title>\n<meta name=\"description\" content=\"HC holds that a challenge to a GST show cause notice is not maintainable in writ proceedings where the authority has inherent jurisdiction.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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