AI Drafter 
TaxTMI 
TaxTMI 
2026 (5) TMI 1819
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....dhich, Associate to Mr. Rajvendra Saraswat. ORDER 1. This writ petition has been filed by the petitioner with the following prayer: "It is therefore humbly prayed that the writ petition may kindly be allowed and by an appropriate order or direction:- a) The Show Cause Notice dated 12.03.2025 (Annexure-2) and any other consequential proceedings may be quashed. b) The Order-In-Original dated 27.03.2026 (Annexure-3) may be declared illegal and set-aside. c) Any other order or direction which this Hon'ble Court deems just and proper may kindly be passed in favour of the humble petitioner." 2. Learned counsel for the petitioner has submitted that the petitioner herein is aggrieved by the issuance ....
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....cation Consultants Private Limited v. Union of India, order dated 06.11.2025 iv. DBCWP No. 19707/2025 : Kota Metals & Anr. v. The Additional Commissioner (Adjudication) & Ors. order dated 16.12.2025 v. DBCWP No. 19706/2025 : Hamid Traders & Anr. v. The Additional Commissioner (Adjudication) & Ors., order dated 16.12.2025 vi. DBCWP No. 7378/2025 : Rathi Bars v. Additional Commissioner CGST and Central Excise Commissioner & Ors. Order dated 07.10.2025 vii. DBCWP No. 19711/2025 SK Metals v. The Additional Commissioner (Adjudication) & Ors. Order dated 16.12.2025 viii. The State of Jammu and Kashmir and Ors. v. Caltex (India) Limited, 1965 SCC Online SC 168 ix. Titan Company Limited v. ....
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....fore, it is permissible to issue show cause notice for any period and not required to be issued in respect of any specific Financial Year. It is further submitted that the objection raised by the petitioner has been dealt with by the adjudicating authority in Order-in-Original which can be assailed in appeal. 3.2 Learned AAG as well as learned counsel for the respondents have relied upon the following judgments: i. M/s Trillion Lead Factory Private Limited Vs. Superintendent of Central Tax, Special Leave to Appeal (Civil) No. 7101/2026, decided on 27.02.2026. (Hon'ble Supreme Court of India) ii. Tanushree Logistics Private Ltd. Vs. State of Rajasthan, D.B. Civil Writ Petition No. 17550/2022, decided on 07.12.2022. (Raja....
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.... violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the Respondent to the pursuit of the alternate statutory remedy Under Section 107, this Court makes no observation on the merits of the case of the Respondent." 6. A Division Bench of the Gujarat High Court in the case of M/s Super Service Point Vs. Union of India & Ors., R/Special Civil Application No.9382/2025 ....
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.... (supra) has observed as under:- "The law declared in the aforesaid decisions, particularly in cases where challenge arises out of an order of assessment in the matter of imposition of tax, leaves no manner of doubt that except in limited circumstances as dealt with hereinabove, the writ petitions would not be maintainable. In view of above, we are not inclined to entertain these writ petitions and to go into correctness of the order of assessment and leave this to be dealt with by the appellate authority in the event the writ petitioner choses to avail his right of appeal as provided under Section 107 of the Act. In the result, the objection of maintainability of the writ petitions is sustained and the writ petit....