Abdul Rahiman Kunju Vs Deputy Commissioner (Supreme Court of India)
In the matter before the Supreme Court of India and the Kerala High Court, the dispute related to proceedings initiated under Section 74 of the CGST Act and the maintainability of a writ petition challenging the adjudication order.
The Supreme Court, after hearing the parties and examining the material on record, held that no good ground existed to interfere with the order passed by the High Court. Consequently, the Special Leave Petition was dismissed and all pending applications were disposed of.
Before the High Court, the appellant had challenged the judgment of the learned Single Judge in WP(C) No.39831 of 2025. The appellant argued that the Single Judge incorrectly treated Ext.P2 as a notice under Section 74 of the CGST Act and dismissed the writ petition on that basis while relegating the appellant to the statutory appellate remedy against Ext.P9 order.
The appellant contended that Ext.P2 was not a valid notice under Section 74 but merely an intimation, and therefore the subsequent adjudication order Ext.P9 was void and liable to be challenged under Article 226 of the Constitution. It was argued that earlier intimations referred to by the department could not substitute the statutory requirement of a proper notice under Section 74.
