Lava International Limited Vs Union of India
Date: March 12, 2026
Subject Matter
Assessee Can File Single Appeal Against Adjudication Order Despite Bifurcated Demand Notices
Summary
The petitioner's writ petition is allowed , holding that the adjudicating authority cannot issue multiple demand notices for tax and penalty arising from a single adjudication order, thereby compelling an assessee to file multiple appeals against sta…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Rahul Agarwal, learned Senior Advocate assisted by Ms. Ishita Farsaiya, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the revenue. 2. The petitioner is aggrieved by the adjudication order dated 15.12.2025. It proposes to file statutory appeal under Section 107 of the Central Goods and Services…