Grounds of Writ-The Petitioner, aggrieved by the issuance of the show cause notice, filed the present Writ Petition, contending that the notice was issued without jurisdiction. This contention was based on a selective interpretation of the Supreme Court's judgment in Bharat Forge Ltd., wherein the Petitioner asserted that only the officer having jurisdiction over the supplier, and not over the Petitioner, was competent to issue such notice.
Order-The Court dismissed the Writ Petition, holding that no exceptional circumstances were demonstrated to warrant a departure from the statutory remedy of responding to the show cause notice. The petition was viewed as an attempt to delav adjudicatory proceedings. Consequently, the Court imposed costs of Rs 25,000, payable to KEM Hospital within a period of two weeks, and directed that a compliance report be filed on or before 3 October 2025.
GST Case Law Intec Logistics Private Limited Versus The Union of India
Citation-2025 TAXONATION 2472 (BOMBAY)(Click here to read full case law)
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