Case Law Details
Ananta Packaging And Printing Vs Union of India (Gauhati High Court)
Gauhati High Court has provided interim relief to Ananta Packaging And Printing, directing that no coercive action be taken against the company based on a Summary of Show Cause Notice dated December 12, 2023, and a subsequent Order dated April 27, 2024. The case, heard in hybrid mode, is part of a broader legal challenge to a Central Goods and Services Tax (CGST) notification.
The petitioner, Ananta Packaging, has challenged the Summary Show Cause Notice and the resulting order, which pertain to the Tax Period 2018-2019. The central argument is that the respondent authorities relied on Notification No. 56/2023-CT dated December 28, 2023, issued under Section 168A of the CGST Act, 2017, to issue the notice. Ananta Packaging contends that this notification itself was issued in violation of the procedure laid down in Section 168A.
Furthermore, the petitioner asserts that no formal Show Cause Notice, as mandated by Section 73(1) of the CGST/SGST Act, 2017, was issued prior to the impugned order of April 27, 2024. The petitioner argues that a Summary Show Cause Notice, typically issued under rules, cannot be considered equivalent to the mandatory notice required by Section 73(1).
During the hearing, it was brought to the court’s attention that the legality and validity of Notification No. 56/2023-CT is currently under examination by the Supreme Court of India in M/S HCC-SEW-MEIL-AAG JV Vs. Assistant Commissioner of State Tax and others (Petition for Special Leave to Appeal [C] no. 4240/2025). It was also noted that a Coordinate Bench of the Gauhati High Court had previously interfered with this very notification.
In light of these submissions, the High Court issued notice, returnable on June 4, 2025. Given the ongoing Supreme Court review and the earlier interference by a Coordinate Bench, the court granted an interim stay, prohibiting any coercive action against Ananta Packaging until the next hearing date.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Ms. P. Sharma, learned counsel representing Mr. D. Saraf, learned counsel for the petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 1, 5 & 6; and Mr. H. Baruah, learned counsel representing Mr. B. Gogoi, learned Standing Counsel, AGST for the respondent nos. 2, 3 & 4.
2. In this writ petition, the petitioner has challenged a Summary of Show Cause Notice dated 12.12.2023 and an Order dated 27.04.2024 passed in deference to the Summary Show Cause Notice. It is the case of the petitioner that the Summary Show Cause Notice pertains to the Tax Period : 2018-2019. The petitioner has assailed the same on a ground that the respondent authorities had resorted to a notification, Notification no. 56/2023-CT dated 28.12.2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017 to issue the Summary Show Cause Notice. It is contended that the impugned Notification no. 56/2023-CT dated 28.12.2023 was issued in violation of the procedure laid down in Section 168A of the CGST Act, 2017. Furthermore, no Show Cause Notice as required under Section 73[1] of the CGST/SGST Act, 2017 was issued to the petitioner prior to the impugned Order dated 27.04.2024. It is the contention of the petitioner that the mandatory Show Cause Notice under Section 73[1] of the CGST Act cannot be equated with a Summary Show Cause Notice issued under the rules.
3. Issue notice, returnable on 04.06.2025.
4. As Mr. Jain, learned counsel has entered appearance and accepted notice on behalf of the respondent nos. 1, 5 & 6; and Mr. Baruah, learned counsel has entered appearance and accepted notice on behalf of the respondent nos. 2, 3 & 4, issuance of formal notices to the said respondents stand dispensed with. The learned counsel for the petitioner shall furnish requisite nos. of extra copies of the writ petition along with annexures to Mr. Jain and Mr. Baruah within 2 [two] working days from today.
5. It is submitted at the Bar that the legality, validity and propriety of the Notification no. 56/2023-CT dated 28.12.2023 is under examination of the Hon’ble Supreme Court of India in M/S HCC-SEW-MEIL-AAG JV Vs. Assistant Commissioner of State Tax and others in Petition for Special Leave to Appeal [C] no. 4240/2025. It is also submitted that the Notification no. 56/2023-CT dated 28.12.2023 has been interfered with by a Judgment of the Coordinate Bench.
6. In view of the aforesaid projection, it is observed, in the interim, that there shall be no coercive action against the petitioner in terms of the Order date 27.04.2024, till the returnable date.
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