High Court of Rajasthan
Gyankeer Tobacco Products (P.) Ltd. v. Additional Commissioner, Central Excise And Central Goods And Services Tax
D.B. CIVIL WRIT PETITION NO. 18093 OF 2026
The ruling in brief
Where petitioner challenged show cause notice continuing a previously set aside notice under Section 104, issue had already been adjudicated by Division Bench in Gyankeer Tobacco Products (P.) Ltd. v. Additional Commissioner, CE and (Raj), and with identical circumstances there was no ground to depart from that precedent, allowing writ petition and quashing impugned show cause notice
Provisions considered
Section 74 read with section 104 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.