Bitchem Asphalt Technologies Ltd. Vs Union of Indai And 4 Ors. (Gauhati High Court)
The appellant, a company engaged in supplying road-building materials under the brand name “Bitchem” with GST registrations across multiple States, challenged a Single Judge’s judgment dated 08.06.2026 which had declined to adjudicate its writ petitions and instead relegated it to the statutory appellate remedy. The dispute arose from a consolidated Show Cause Notice dated 25.06.2025 issued under Section 74 of the CGST Act covering FY 2018-19, 2019-20 and 2020-21. The notice, based on a purported Central Excise Revenue Audit, alleged a mismatch of approximately ₹68.59 crore between GSTR-9 and GSTR-9C and proposed GST demand of ₹12.34 crore along with interest and penalty.
The appellant contended that no notice in Form GST ASMT-10 under Section 61 was issued before initiation of proceedings under Section 74, the Central Excise Revenue Audit materials relied upon were never supplied, no personal hearing was granted despite a detailed reply, and a consolidated notice and adjudication order covering multiple financial years was impermissible. It also questioned whether the Central Excise Revenue Audit had jurisdiction to audit a private company and argued that the Single Judge failed to decide these issues despite exercising jurisdiction under Article 226.
