M/S.Amirta International Institute Of ... vs The Principal Commissioner Of Cgst & ... on 2 February, 2023
29. The decisions of this Court in M.Suganthi V. Assistant Commissioner
of Central Excise, Pollachi (2011 (23) STR 7 (Mad) and the Allahabad High
Court in Nav Sahitya Prakash and ors. V. Anand Kumar and ors. (AIR 1981
All 200) are relied upon. No reply has been filed by the petitioner to the show
cause notice, and he has, confident in the present challenge, filed the present
Writ Petition straightaway. On the question of law, the petitioner adopts the
submissions advanced as recorded in the paragraphs supra.