Writ Against GST Notice Dismissed Due to Factual Nature of Dispute

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...