Authority: Calcutta High Court
Order Date: 18‑06‑2026
Case Overview
- Petitioners: M/s. Truvolt Engineering Company Pvt. Ltd. & Anr., represented by counsel Ankit Kanodia and Tulika Roy.
- Respondents: P.M. The Assistant Commissioner, Circle‑IV, CGST & CX, Kolkata Audit‑I, Commissionerate & others, representing the Union of India.
- The petition challenged the showcause‑cum‑demand notice dated 09‑06‑2025 issued by the CGST authority.
- During hearing, CGST counsel objected that the writ petition did not contain a specific prayer for the issuance of a writ of mandamus, rendering it non‑maintainable.
- The Court noted the petition was prima facie sufficient on merits but suffered from a fundamental defect: absence of a specific prayer to quash the notice.
- Petitioner's counsel sought leave to amend the petition to include the mandamus prayer; the Court declined to permit amendment.
- Instead, the Court granted leave to withdraw the petition with liberty to file a fresh petition on the same cause of action.
Final Outcome
- The writ petition was dismissed as withdrawn.
- Parties directed to obtain an urgent certified copy of the order upon compliance with standard formalities.
Topics: Tax Litigation, GST Compliance