2026 (9) TMI 157

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....-8-2026<br>Civil Writ Jurisdiction Case No. 16335 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE ANIL KUMAR SINHA AND HONOURABLE MR. JUSTICE VIKASH KUMAR Appearance: For the Petitioner/s: Mr. Anurag Saurav, Adv., Mr. Abhishek Kumar, Adv., Mr. Ankesh Bibhu, Adv. For the State : Mr. Vivek Prasad, GP-7. For the Union of India : Mr. Amit Pandey, Sr. S.C., CGST & CX. ORAL ORDER (PER: HO....

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....he Assessing Authority while passing the order, has gone beyond jurisdiction and assessed the tax on the invoices of Motor spirit and High-speed diesel. A tax liability of Rs. 1,25,71,936/- has been imposed on the petitioner by the Adjudicating Authority. 4. On the other hand, learned counsel for the State argued that the petitioner neither responded to the show cause notice issued by the Asses....

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....travels to the root of the matter. 6. As such, even if there is a delay in approaching this Court, we are entertaining the present writ application and considering the above discussion and the prima facie finding of this Court that the Adjudicating Authority lacks jurisdiction in imposing GST upon the non-GST items, we are inclined to interfere with the order of assessment. 7. Accordingly, t....