AKA Logistics Private Limited Vs Union of India (Jharkhand High Court)
Date: June 17, 2024
Subject Matter
Writ against Show Cause Notice maintainable for pure questions of law or jurisdictional abuse.
Summary
The High Court allowed the writ application, holding that a writ petition challenging a show cause notice is maintainable when it involves pure questions of law or a prima facie case of abuse of process of law and lack of jurisdiction, even at the in…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Heard learned counsel for the parties. 2. At the outset, Mr. P.A.S. Pati, Sr. S.C representing the revenue has raised a preliminary objection to the extent that the petitioner has challenged the show cause notice in the instant case circumventing the procedure of the CGST/JGST Act. As a matter of fact, this is not a case where the writ applic…