Itc Limited v. The Commissioner of Central GST and Central Excise Patna - I

Patna HC21 Jul 2026CWJC/6140/2026

Case brief

AI extract

What is this about?

Keywords: CWJC No.6140 of 2026; ITC Limited v. Commissioner of Central GST and Central Excise Patna-I and Assistant Commissioner, CGST and CEX Division Bhagalpur; Show Cause notice No. V(12)/8-CEP/90/7061 dated 10.12.1990; adjudication already done twice; CEGAT Calcutta Final Order No.A/452/CAL/98 dated 12.05.1998 holding SCN premature and non-est; bar on re-adjudication; disposal in terms of earlier judgment dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters; central excise/GST adjudication; Patna High Court.

What did the court decide?

Writ application disposed of in terms of the judgment dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters; no independent relief specified in this order. ¶¶18

Itc Limited Vs The Commissioner of Central GST and Central Excise Patna - I — Patna HC (2026) — LawSathi Research

¶1

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6140 of 2026

¶2

======================================================

¶3

ITC Limited through its Authorized Representative Satya Prasad, Aged about 40 years, Gender Male, Son of P Manamtha Rao, Resident of 07 Main Road Gudari, PO and PS Gudari, Rayagada Odisa Pincode 765026, and presently working as Branch Manager, Patna Marketing Brach ITC Patna, district Patna.

¶4

... ... Petitioner/s

¶5

Versus

¶6

The Commissioner of Central GST and Central Excise Patna - I 3rd Floor CR Building (Annexe), Bir Chand Patel Path, Patna-800001.

¶7

The Assistant Commissioner, CGST and CEX Division Bhagalpur, Ground Floor, Kiran Vatika, ShitlaSthan Road, Tilakmanjhi, Bhagalpur - 812001.

¶8

... ... Respondent/s

¶9

======================================================

¶10

Appearance : For the Petitioner/s : Mr. Sachindra Kumar Tiwary, Advocate. For the Respondent/s : Mr. Anshuman Singh, Sr.SC, CGST &CX.

¶11

======================================================

¶12

CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA ORAL ORDER

¶13

(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

¶14

2 21-07-2026 Heard Mr. Sachindra Kumar Tiwary, learned counsel for the petitioner and Mr. Anshuman Singh, learned senior standing counsel for the CGST & CEX.

¶15

2. This writ application has been filed for issuance of direction prohibiting the respondents from proceeding with the adjudication of Show Cause notice No. V(12)/8-CEP/90/7061 dated 10.12.1990 which has already been adjudicated twice over and has thereafter been held to be premature and non-est by the CEGAT, Calcutta in Final Order No.A/452/CAL/98 dated 12.05.1998.

¶16

Patna High Court CWJC No.6140 of 2026(2) dt.21-07-2026 2/2

¶17

3. It is pointed out that the issues raised in the writ application are squarely covered by the judgment passed on 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters.

¶18

4. This writ application is thus, disposed of in terms of our judgment dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters.

¶19

(Rajeev Ranjan Prasad, J)

¶20

(Sunil Dutta Mishra, J)

¶21

ritik/-dolly/-

¶22

Itc Limited v. The Commissioner of Central GST and Central Excise Patna - I

Case brief

What is this about?

What did the court decide?

Itc Limited v. The Commissioner of Central GST and Central Excise Patna - I

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Abhay Verma @ Abhay Choudhary Vs The State of Bihar through the Director General of Police, Govt. of Bihar, Patna.

Kishor Gope @ Yugal Kishor Singh @ Ugal Kishor Prasad Vs The State of Bihar

M/S Munna Chaudhary through its proprietor Munna Chaudhary Vs The Union of India

Itc Limited, Vs Commissioner of Central GST and Central Excise

Manju Devi Vs The State of Bihar, Through the Chief Secretary, Govt. of Bihar, patna

M/S Xaviers Construction Pvt. Ltd. Vs Union of India