Rathi Cement House Vs Union of India & Ors. (Calcutta High Court)
Summary: The Calcutta High Court at its Circuit Bench at Jalpaiguri considered a writ petition filed by M/s. Rathi Cement House challenging an order-in-original dated March 27, 2026 and a show cause notice dated September 2, 2025. The GST Authority had issued a single show cause notice covering multiple financial years. The petitioner submitted a preliminary reply on February 14, 2026, following which the respondent no. 3 passed the impugned order. The resulting demand was stated to be about Rs.65,23,50,938/-. The petitioner’s case was that the single notice covered multiple financial years.
The Court noted that an identical issue had previously arisen before it in WPA 433 of 2026, in the matter of State Bank of India Vs. The Commercial Central Goods and Service Tax and Central Excise SLG Commissionerate, Central Revenue Building and Ors., reported at 2026 SCC Online CAL 7539. By judgment dated June 30, 2026, the Court had entertained and maintained that writ petition and quashed a single show cause notice issued for multiple financial years. The earlier judgment reasoned that issuing a single notice under Section 74 for multiple financial years could effectively circumvent the separate limitation periods applicable to different years. It further held that where a jurisdictional error is apparent on the face of the record and does not require investigation into disputed facts, availability of an alternative statutory remedy does not bar exercise of jurisdiction under Article 226.
