[Cites 5, Cited by 0]
Madhya Pradesh High Court
Novus Animal Nutrition Pvt. Ltd. ... vs Union Of India on 24 February, 2026
Author: Vijay Kumar Shukla
Bench: Vijay Kumar Shukla
NEUTRAL CITATION NO. 2026:MPHC-IND:5535
1 WP-49186-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
BEFORE
HON'BLE SHRI JUSTICE VIJAY KUMAR SHUKLA
&
HON'BLE SHRI JUSTICE ALOK AWASTHI
ON THE 24th OF FEBRUARY, 2026
WRIT PETITION No. 49186 of 2025
NOVUS ANIMAL NUTRITION PVT. LTD. THROUGH ITS SR. GL
COORDINATOR ASIA MR ROHAN R KUSHTAGI PRIVATE CO
Versus
UNION OF INDIA AND OTHERS
Appearance:
Mr. Kumar Harshvardhan - Advocate appearing through Video
Conferencing with Ms. Shrishti Chouhan - Advocate for petitioner present in
Court.
Mr. Chandan Airen - Advocate for respondents No.2 to 4.
ORDER
Per: Justice Vijay Kumar Shukla
The present petition is filed under Article 226 of the Constitution of
India challenging the validity of the notice dated 30/09/2025 issued under
Section 74 and 74A of the Central Goods and Services Act, 2017 (for short,
'CGST Act') for the Financial Years 2019-20 and 2025-26.
2. On 20/01/2026, counsel for the petitioner argued that the impugned
show cause notice is patently arbitrary and has been issued without
application of mind as the petitioner is not the person, who has supplied the
produce in question.
NEUTRAL CITATION NO. 2026:MPHC-IND:5535
2 WP-49186-2025
3. Counsel for the respondents pointed out the pleadings in para 5.4
and 5.5 of the petition, which are reproduced as under:
"5.4) Vide the Impugned Notice, Respondent No. 4 has proposed
to raise demand of Rs.35,93,10,930/- on the supplies made by the
Petitioner during the period from FY 2019-20 to FY 2025-26 (up
to August 2025) along with interest and penalty. It is the case of
Respondent No.4 that the Petitioner has misclassified the goods
supplied by the Petitioner and accordingly has raised demand on
the differential GST.
Transaction in Dispute
5.5) As stated supra, the Petitioner is engaged in the supply of
goods under Harmonised System of Nomenclature ("HSN") code
heading '2309'. HSN Code 2309 pertains to preparations used in
nutritional animal feed supplements / additives. These goods are
exempt from GST under Entry No. 102 of Notification No.
2/2017-Central Tax (Rate) dated 28.06.2017 ("Rate Notification ").
The Petitioner had no GST liability to be discharged since its
supply was entirely exempt."
Upon perusal of the aforesaid pleadings, it is clear that the case of the
petitioner himself is that the petitioner is the supplier.
4. At this stage, counsel for the petitioner argued the other grounds,
however, the same cannot be adjudicated in a writ petition as the petition is
only against the show cause notice.
5. This Court in the case of Smt. Rakhi Disawal and Others Vs. Ujjain
Vikas Praadhikaran and Others (passed in Writ Petition No.17595/2024 on
12/07/2024) has declined to entertain the petition against the show-cause
notice considering the law laid down by the Apex Court in the case of
Special Director Vs. Mohd. Ghulam Ghouse and Anr. reported in (2004) 3
NEUTRAL CITATION NO. 2026:MPHC-IND:5535
3 WP-49186-2025
SCC 440 and the judgment of the Division Bench in the case of Sanjay
Malveeya and Ors. Vs. State of M.P and Ors. reported in (2018) 3 MPLJ
675 .
6. In view of the aforesaid, we are not inclined to entertain the writ
petition against the show cause notice.
7. At this stage, counsel for the petitioner prays for further time to file
reply to the show cause notice.
8. Prayer is allowed.
9. Liberty is granted to the petitioner to file reply to the impugned
show cause notice raising all the contentions within a period of 15 days' from
today and the competent authority shall consider the aforesaid contentions
without being influenced by any observation made by this Court or the reply
of the respondent.
10. With the aforesaid, petition stands dismissed.
(VIJAY KUMAR SHUKLA) (ALOK AWASTHI)
JUDGE JUDGE
Tej
