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SHREE KISHNA CHEMICALS THROUGH ITS PROPRIETOR PANKAJ CHITTLANGIA vs. UNION OF INDIA & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
GAJENDRA SINGH
Pet. Counsel
L. C. Patne
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

SHREE KISHNA CHEMICALS THROUGH ITS PROPRIETOR PANKAJ CHITTLANGIA
Respondent UNION OF INDIA & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Feb 18, 2025
Order No.

WRIT PETITION No. 5692 of 2025

Citation

2025(2) TAXREPLY 12522
Original Order
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ORDER

ORDER Per : Justice Vivek Rusia Petitioner has filed this present petition under Article 226 of the Constitution of India challenging the show-cause notice dated 31.12.2024 issued by the Additional Commissioner, CGST & Central Excise/respondent No. 2. Petitioner is also challenging the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST of Act') as unconstitutional and ultra vires of Articles 14, 19(1)(g) and 20 of the Constitution of India. 2. Petitioner is a proprietorship firm engaged in trading of Iso Propyl Alcohol, Hydrazine Hydrate, Acetone Hydrogen Peroxide, Alpha Olefine Sulphonate Liquid, Iso Nicotinic Acid, Caustic Soda Flaxes, Soda Ash, DGlucitol (Sorbitol), Phosphoric Acid, Acetic Acid situated at 165-B, Sector- E, Sanwer Road, Indore. The CGST and Central Excise, Indore Commissionerate received information that the petitioner and 11 others had availed fraudulent Input Tax ....

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