WRIT TAX No. 2505 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:5452-DB Chief Justice's Court Case :- WRIT TAX No. - 2505 of 2024 Petitioner :- M/S ALM Industries Limited Respondent :- Assistant Commissioner (AE) Central Goods and Services and 2 others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- Parv Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 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 ind