Utsav Furniture, Nagpur, Thr. Partner, Dhiraj Ashok Bothra v. Joint Commissioner (Appeals), Customs, Cgst and Central Excise, Nagpur and Others
Direct Taxation / GST – Show cause notice
Case brief
What is this about?
CGST Act 2017 Sections 73 and 74; consolidated/combined show cause notice impermissible; quashing of SCN dated 05/01/2023 and order dated 28/04/2025; tax demand Rs.3,16,6429/-; period FY 2017-2018 to 2020-2021; Utsav Furniture, Butibori, Nagpur v. Joint Commissioner (Appeal), Customs CGST and Central Excise, Nagpur; follows/applies Rite Water Solutions (I) Ltd, Writ Petition No.466/2025 decided 28.11.2025; Bombay High Court Nagpur Bench Division Bench (Pansare & Wakode JJ.); writ petition allowed; neutral citation 2025:BHC-NAG:14164-DB.
What did the court decide?
Petition allowed and disposed of; impugned show cause notice dated 05/01/2023 issued by respondent No.2 and order dated 28/04/2025 passed by respondent No.1 quashed and set aside. ¶23