2025:JHHC:37887-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 7349 of 2025 M/s. Bajrang Prestressed Products (P) Ltd., having its works at Village-Ulhatu, Tatisilwai, PO & PS-Tatisilwai, District-Ranchi and registered office Kokar, Ranchi, through its Director Ankit Pacheriwala ... ... Petitioner Versus 1. The Principal Commissioner, Central Goods and Services Tax & Central Excise, having his office at C.R. Building, Main Road, Ranchi 2. The Superintendent, Preventive Branch, Central Goods and Services Tax & Central Excise, having his office at C.R. Building, Main Road, Ranchi Headquarter… Respondents CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Ms. Sidhi Jalan, Advocate For the Respondents : Mr. P.A.S Pati, Advocate ----- Order No. 02 Dated: 17.12.2025 Heard. 2. The instant petition has been filed for the grant of following reliefs: A. For issuance of an appropriate writ, order or direction, directing upon the Respondents, to show cause as to how and under what authority of law, an inspection could be conducted by the officers of the CGST Preventive Wing, under Section 71 of the CGST Act, on the basis of an Alert Circular received from CGST Siliguri, when the said section pertains only to access to business premises and records for the purpose of audit or assessment by the jurisdictional proper officer, and not to preventive or enforcement action. B. For issuance of an appropriate writ, order or direction, directing upon the Respondents, to show cause as to how and under what authority 2025:JHHC:37887-DB 2 of law, an inspection could be conducted by the Superintendent of the CGST Preventive Wing, under Section 71 of the CGST Act, without there being any authorization from the proper officer. C. For issuance of an appropriate writ, order or direction, holding and declaring that the inspection purportedly carried out under Section 71 of the CGST Act, 2017 by officers of the CGST Preventive Wing is without jurisdiction, authority of law, and contrary to the provisions of the Act and Rules. D. For issuance of an appropriate writ, order or direction, holding and declaring that the proceedings undertaken under Section 71 are null, void, and non est in law, as the said section pertains only to access to business premises and records for the purpose of audit or assessment by the jurisdictional proper officer, and not to preventive or enforcement action. E. For issuance of an appropriate writ, order or direction, holding and declaring that officers of the CGST Preventive Wing are not competent to invoke or act under Section 71 of the CGST Act, and that any inspection or verification conducted by them under the said provision is ultra vires the powers conferred by the statute. F. For issuance of an appropriate writ, order or direction, holding and declaring that in the facts and circumstances of the case, if at all any verification of stock or suppression was intended, the proper provision applicable was Section 67 of the CGST Act, and not Section 71, hence, the entire proceedings stand vitiated for want of jurisdiction. 2025:JHHC:37887-DB 3 G. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what circumstances the impugned show cause notice could be issued under Section 74, in absence of any element of fraud, wilful misstatement, or suppression of facts. H. For issuance of an appropriate writ, order or direction, holding and declaring that the proceedings, if any, ought to have been initiated under Section 73 of the CGST Act, 2017, within the normal period of limitation and that invocation of Section 74 in the present case amounts to a colourable exercise of power undertaken merely to circumvent the statutory time limitation; I. Consequent upon showing cause, if any, and on being satisfied that the entire proceeding is bad in law, Show Cause Notice No. C.No.V(30)194/PREV/BPPPL/RAN(H)/2025/4972 dated 26.09.2025 (Annexure-11), issued by the Respondent No. 2, under Section 74 be quashed and set aside. 3. Evidently, it is only at the show cause stage that the petitioner has approached this Court and we are of the considered view that all the contentions as sought to be raised in this instant petition can conveniently be addressed before the authority which has issued the show cause notice even if the same pertains to its jurisdiction. 4. Consequently, we find no reason to entertain this writ petition and the same is disposed of by granting liberty to 2025:JHHC:37887-DB 4 the petitioner to raise all the issues raised in this petition before the competent authority in its reply to the show cause notice. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) December 17, 2025 Manish/Ritesh/N.A.F.R. Uploaded on 18.12.2025