2026 (3) TMI 80

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....9;ble Shri Justice Alok Awasthi For the Petitioner : Mr. Kumar Harshvardhan - Advocate appearing through Video Conferencing with Ms. Shrishti Chouhan - Advocate For the Respondents No.2 to 4. : Mr. Chandan Airen - Advocate 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....

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....pondent 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 s....

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....ice 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 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....