ALM Industries Limited Vs Assistant Commissioner (AE) Central Goods and Services and 2 others (Allahabad High Court)
In the case ALM Industries Limited Vs Assistant Commissioner (AE), CGST & Others, the petitioner challenged a notice dated August 4, 2024, issued by the Assistant Commissioner (AE), CGST, Meerut. The petitioner argued that this notice, addressing alleged misclassification of poultry feed supplements as exempted instead of taxable at 5%, was issued for the same period as an earlier show cause notice dated July 30, 2024. The earlier notice pertained to Input Tax Credit (ITC) issues related to taxable and exempted supplies without maintaining separate records. The petitioner contended that issuing two notices for the same period was unjustified and burdensome.
The respondents clarified that the two notices addressed entirely different issues, and there was no legal bar against issuing multiple notices for the same period on distinct matters. Furthermore, the respondents stated that the issue of taxability on poultry feed supplements was already under examination by the Directorate General of GST Intelligence (DGGI), New Delhi, and thus was excluded from the earlier notice. The court examined the records and observed that since the notices dealt with separate subject matters, their issuance was legally valid.
