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AKA LOGISTICS PRIVATE LIMITED & OTHERS vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RONGON MUKHOPADHYAY
DEEPAK ROSHAN
Pet. Counsel
Kartik Kurmy
Nitin Kr.pasari
Sidhi Jalan
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

AKA LOGISTICS PRIVATE LIMITED & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jun 18, 2024
Order No.

W. P. (T) No. 5071 of 2023 , W. P. (T) No. 4861 of 2023 , W. P. (T) No. 6464 of 2023 , W. P. (T) No. 6465 of 2023

Citation

2024(6) TAXREPLY 9942
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ORDER

ORDER 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 application should be entertained at this initial stage and the petitioner can very well raise all the grounds before the assessing officer contending that it is a case of composite/mixed-supply. In this regard, he has also referred the judgment passed in the case of Commissioner of Central Excise Haldia Versus Krishna Wax Private Limited, reported in (2020) 12 SCC 572, wherein the Hon’ble Apex Court at para 14 has held as under:- “14. It has been laid down by this Court that the excise law is a complete code in itself and it would normally not be appropriate for a writ court to entertain a petition under Article 226 ....

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