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ALM INDUSTRIES LIMITED vs. ASSISTANT COMMISSIONER (AE) CENTRAL GOODS AND SERVICES AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Aditya Pandey
Res. Counsel
Parv Agarwal

Petitioner / Applicant

ALM INDUSTRIES LIMITED

Respondent ASSISTANT COMMISSIONER (AE) CENTRAL GOODS AND SERVICES AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 10, 2025
Order No.

Writ Tax No. - 2505 of 2024

Citation

2025(1) TAXREPLY 12198
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ORDER

ORDER 1. This petition has been filed by the petitioner aggrieved of the notice dated 4.8.2024 issued by respondent no.2/3. 2. Submissions have been made that the petitioner was issued show cause notice dated 30.07.2024 by the Assistant Commissioner (AE), CGST, Meerut in relation to the availment of ITC for effecting taxable as well as exempted supply wherein no separate record was allegedly maintained by the petitioner. However, subsequent thereto, impugned notice dated 04.08.2024 has been issued to the petitioner in relation to mis-classifying the product as in exempted goods instead of taxable at the rate of 5%. 3. Submissions have been made that the respondents are not justified in issuing two notices for the same period and, therefore, the issuance of subsequent notice deserves to be set aside. 4. Counsel for the respondents indicated that admittedly, the subject matters of both the show cause notices are totally different and independent to each other and there....

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