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).
