TaxTMI 
TaxTMI 
2026 (3) TMI 1140
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....er, M/s Power Line Air Express, is a proprietorship concern registered under the GST laws and is stated to be engaged in providing courier agency services. 2. Summons dated 10.02.2025 under Section 70 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] were issued to the petitioner in the case of M/s Power Line Air Express, calling upon it to appear and produce the specified documents. The schedule appended to the summons required the petitioner to furnish the tender statement, sample purchase and sale invoices for FY 2022-23 to 2023-24, the purchase and sale ledger for FY 2022-23 to 2023-24, and the year-wise ledger for FY 2019-20 to 2023-24 in respect of air freight charges, cargo handling charges and services. The petitioner ....
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....,058/- for the period April 2018 to March 2024 should not be demanded and recovered under Section 74(1) of the CGST Act read with Section 20 of the Integrated Goods and Services Tax Act, 2017 ["IGST Act"]. 5. After issuance of the SCN, the petitioner, by letter dated 19.08.2025, sought supply of the relied upon documents ["RUDs"] referred to in the notice. 6. The petitioner thereafter submitted its reply to the SCN on 21.10.2025. In the said reply, the petitioner stated that it had placed on record supporting documents including invoices, rate lists, remittance records and representative documents relating to export and import services. The petitioner further stated that the transaction values disclosed in its GST returns were in acco....
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.... was contended that the very foundation of the proceedings stood vitiated since several RUDs, which formed the basis of the SCN and the ultimate demand, were never supplied to the petitioner despite a specific request in that regard. It is submitted that in the absence of the complete set of RUDs, including the documents containing the basis of the allegations and the working of the demand, the petitioner was denied an effective opportunity to meet the case set up against it. It was further submitted that the proceedings were procedurally unfair from the inception, inasmuch as the summons dated 10.02.2025 was received only after the date fixed for appearance, while the further summons dated 04.03.2025, referred to in the SCN, was never serv....
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....e petitioner had disclosed the transaction values reflected in its invoices and returns, and there was no material to reject the same. It was argued that, in the absence of any finding that the transaction value could not be determined under Section 15(1), the respondents could not have resorted to any alternative method of valuation. Learned counsel further submitted that the reliance placed by the respondents on Rule 28 of the Central Goods and Services Tax Rules, 2017 ["CGST Rules"] was wholly misconceived, since the said provision applies only to supplies between related or distinct persons, whereas the petitioner's transactions were with unrelated parties at arm's length. Learned counsel also questioned the reliance placed on DHL rates....
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....er by way of an appeal under Section 107 of the CGST Act read with Rule 109A of the CGST Rules, which has not been availed. It is equally well settled that notwithstanding the plenary nature of the jurisdiction of this Court under Article 226 of the Constitution, the writ court would ordinarily refrain from entertaining a petition where an efficacious alternate statutory remedy exists. The recognised exceptions to this are limited, which stands settled in a catena of decisions of the Hon'ble Supreme Court, including Whirlpool Corporation v. Registrar of Trademarks, Mumbai (1998) 8 SCC 1 and Harbanslal Sahnia v. Indian Oil Corpn. Ltd. (2003) 2 SCC 107. 16. It is evident, upon a careful consideration of the grounds urged in the present pet....