Amit Engineers Vs Union of India & Ors. (Himachal Pradesh High Court)
The petitioner challenged a show cause notice dated 14.02.2025 issued by the Additional Director, Directorate General of Goods and Service Tax Intelligence, Chandigarh. The notice required the petitioner to either pay the amount demanded within thirty days under Section 73(8) of the CGST Act and corresponding provisions of the SGST Act or submit a reply along with supporting evidence and indicate whether a personal hearing was desired. The notice further stated that failure to respond or appear for hearing could result in ex parte adjudication based on the available record.
The petitioner did not file a reply to the show cause notice and instead approached the High Court. The challenge was based on an Advance Ruling dated 11.04.2022, which had classified the petitioner’s “Roof Mounted AC Package Unit,” manufactured according to the specific design and layout provided by the Railways and supplied exclusively to the Indian Railways, under Chapter 86.07 of the GST Tariff. The ruling expressly stated that it would remain valid unless declared void under Section 104(1) of the CGST Act.
The respondents argued that the CGST Act and Rules provide a complete statutory mechanism for adjudication and redressal of grievances. According to the respondents, the petitioner ought to have submitted a reply to the show cause notice and, if aggrieved by the final order, pursued the appellate remedies available under the statute.
