Gauhati High Court
Ananta Packaging And Printing vs The Union Of India And Ors on 5 May, 2025
Author: Manish Choudhury
Bench: Manish Choudhury
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GAHC010081572025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2093/2025
ANANTA PACKAGING AND PRINTING
A PARTNERSHIP FIRM HAVING THEIR PRINCIPAL PLACE OF BUSINESS AT
LOWER GROUND FLOOR GREENTECH SQUARE NATIONAL HIGHWAY NO
31 SILA SILA SINDURI GHOPA NORTH GUWAHATI KAMURP ASAM 781101
REP BY MS SHAGUM UMESH BHASIN AGED ABOUT 46 YEARS W/O
UMESH BHASIN GUWAHATI
VERSUS
THE UNION OF INDIA AND ORS
REP BY THE SECRETARY TO THE GOVT OF INDIA MINISTRY OF FINANCE
DEPTT OF REVENUE NORTH BLOCK NEW DELHI 110001
2:THE STATE OF ASSAM
REP BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM
FINANCE TAXATION DEPTT DISPUR GUWAHATI 6 ASSAM
3:THE COMMISSIONER OF TAXES
STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA
FLYOVER DISPUR GANESHGURI GUWAHATI 6
4:THE DEPUTY COMMISSINER OF STATE TAX
UNIT B GUWAHATI ASSAM KAR BHAWAN BISHNU PRASAD RAVA
FLYOVER DISPUR GANESHGURI GUWAHATI 6
5:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
1ST FLOOR TOWER NBCC PLAZA 1 SECTOR 5 PUSHPA VIHAR NEW DELHI
110017
6:THE CHAIRPERSON GOODS AND SERVICES TAX COUNCIL
5TH FLOOR TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD
GONNAUGHT PLACE NEW DELHI
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Advocate for the Petitioner : MR. D SARAF, MR. S S GUPTA
Advocate for the Respondent : SC, GST, DY.S.G.I.,SC, FINANCE AND TAXATION
BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
ORDER
Date : 05.05.2025
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
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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.
JUDGE
Comparing Assistant
