Ashok Auto Sales Limited Vs Union of India And 2 Others (Allahabad High Court)
The petitioner challenged an adjudication notice dated 27 June 2025 issued under Section 76 of the CGST Act, 2017, contending that it was inconsistent with directions issued by the Director General of GST Intelligence and contrary to earlier positions taken regarding the same commodity under the Central Excise Act. The petitioner also relied on the Supreme Court’s decision in Commissioner of Central Excise, Pune-I v. Bajaj Auto Ltd. (2015) 325 ELT 465 to support its claim.
The Revenue opposed the petition, arguing that the show-cause notice was issued within jurisdiction and that the petitioner had been provided an opportunity of hearing. It was further submitted that no interference was warranted under Article 226 of the Constitution, as the petitioner had an alternative statutory remedy available under the GST law.
After hearing both sides, the Allahabad High Court observed that the issues raised in the petition involved disputed questions of fact requiring examination of evidence, which could not be appropriately undertaken in writ proceedings. The Court therefore held that the petitioner could raise all contentions before the adjudicating authority in accordance with the statutory framework.
The Court declined to interfere with the notice, stating that it would not make any observations on the merits of the case. The petition was disposed of, granting the petitioner liberty to contest the proceedings before the competent authority, with all issues left open for determination during adjudication.
