Challenge to Pan Masala Cess Notice Dismissed as SCN Was Only a Proposal

Dev Trading Company Vs Union of India and 2 Others (Allahabad High Court) The Allahabad High Court dismissed a writ petition challenging a show cause notice dated 16/17.04.2026 and a corrigendum notice dated 04.05.2026 issued by the Assistant Commissioner, Central GST, Division-I, Kanpur under the Health Security se National Security Cess Rules, 2026. The petitioner raised three principal objections. First, it was argued that the authorities ignored declarations submitted by the petitioner regarding the mode of manufacture of Pan Masala. According to the petitioner, a declaration for February ...