NA528/16741/2026 of M/S TRIKOOT IRON & STEEL CASTING LTD AND 3 OTHERS Vs STATE OF U.P. AND ANOTHER

HIGH COURT OF JUDICATURE AT ALLAHABAD APPLICATION U/S 528 BNSS No. - 16741 of 2026 Court No. - 73 HON'BLE VIKRAM D. CHAUHAN, J. 1. Heard Sri Amit Krishan, learned Senior Counsel assisted by Sri Aditya Krishnatreya, learned counsel for the applicants, Sri Dhananjay Awasthi, learned counsel for the CGST, Sri Alok Ranjan Mishra, learned counsel for the Union of India and learned A.G.A. for the State. 2. The present application has been filed by the applicants for quashing the summoning order dated 8.10.2025 passed by Special Chief Judicial Magistrate, Meerut in Complaint Case No. 18016 of 2025 (Union of India Vs. M/s Trikoot Iron & Steel Casting Ltd. & 11 others) under Section 9 and 9AA of Central Excise Act, 1944, CGST, Division-I, Muzaffar Nagar as well as the entire proceedings of the aforesaid case. 3. Learned Senior Counsel appearing for the applicants submits that applicants have been summoned by order dated 8.10.2025 passed by Special Chief Judicial Magistrate, Meerut in Complaint Case No. 18016 of 2025 (Union of India Vs. M/s Trikoot Iron & Steel Casting Ltd. & 11 others) under Section 9 and 9AA of Central Excise Act, 1944. Learned Senior Counsel appearing for the applicants further submits that summoning order has not been preceded by any notice to the applicants neither any opportunity of hearing has been given in pursuance to proviso to Section 223 of the BNSS. Learned Senior Counsel appearing for the applicants further submits that in respect of the alleged violation, the assessment was made by the Adjudicating Authority after issuing show cause notices dated 10.2.2015 and 26.12.2015 and thereafter an order of assessment was passed on 30.6.2021. Learned Senior Counsel appearing for the applicants further submits that the aforesaid assessment order dated 30.6.2021 was subject Versus Counsel for Applicant(s) : Aditya Krishnatreya, Mihir Ghosh Roy Counsel for Opposite Party(s) : Dhananjay Awasthi, G.A. M/S Trikoot Iron & Steel Casting Ltd And 3 Others .....Applicant(s) State of U.P. and Another .....Opposite Party(s) matter of an appeal being Excise Appeal No. 55779 of 2023 (M/s Trikoot Iron & Steel Casting Ltd. Vs. Additional Director General. Learned Senior Counsel appearing for the applicants further submits that in the aforesaid appeal the assessment order dated 30.6.2021 has been set aside and therefore, as on date there is no assessment or penalty against the applicants. It is further submitted that the present criminal proceedings arises out of the same show cause notices dated 10.2.2015 and 26.12.2015 which culminated in the setting aside of the assessment order by the Appellate Authority. Learned Senior Counsel appearing for the applicants further submits that order of the Appellate Authority dated 9.9.2024 is subject matter of challenge by the department before this Court by way of an appeal and the same is pending consideration. Learned Senior Counsel further submits that once the Adjudicating Authority assessment has already been set aside by way of an appeal then summoning the applicants under Section 9 and 9AA of Central Excise Act, 1944, CGST would not be tenable under law. 4. Learned counsel for the CGST submits that there is requirement of giving any opportunity of hearing prior to issuing of summons under the CGST Act. 5. At this stage, learned counsel for respondent no. 2 submits that impugned order dated 8.10.2025 has been passed without giving any opportunity of hearing to the applicants in compliance of the provisions of Section 223 of the BNSS. Section 223 of BNSS is quoted hereinbelow:- "223. Examination of complainant. -(1) A Magistrate having jurisdiction while taking cognizance of an offence on complaint shall examine upon oath the complainant and the witnesses present, if any, and the substance of such examination shall be reduced to writing and shall be signed by the complainant and the witnesses, and also by the Magistrate: Provided that no cognizance of an offence shall be taken by the Magistrate without giving the accused an opportunity of being heard: Provided further that when the complaint is made in writing, the Magistrate need not examine the complainant and the witnesses- (a) if a public servant acting or purporting to act in the discharge of his official duties or a Court has made the complaint; or (b) if the Magistrate makes over the case for inquiry or trial to another Magistrate under section 212: Provided also that if the Magistrate makes over the case to another Magistrate under section 212 after examining the complainant and the witnesses, the latter Magistrate need not re-examine them. (2) A Magistrate shall not take cognizance on a complaint against a public servant for any offence alleged to have been committed in course of the NA528 No. 16741 of 2026 2 discharge of his official functions or duties unless- (a) such public servant is given an opportunity to make assertions as to the situation that led to the incident so alleged; and (b) a report containing facts and circumstances of the incident from the officer superior to such public servant is received." As such, the matter may be remanded back to the Chief Judicial Magistrate concerned for decision afresh after giving opportunity of hearing to the applicants. 6. In view of the statement made by learned counsel for respondent no. 2, the impugned order dated 8.10.2025 passed by Special Chief Judicial Magistrate, Meerut in Complaint Case No. 18016 of 2025 (Union of India Vs. M/s Trikoot Iron & Steel Casting Ltd. & 11 others) under Sections 9 and 9AA of Central Excise Act, 1944, CGST, Division-I, Muzaffar Nagar is hereby set aside and the matter is remanded back to the Chief Judicial Magistrate concerned. The applicants shall appear before the Chief Judicial Magistrate concerned on 25.5.2026. On the aforesaid date, after hearing both the parties, fresh order shall be passed on the complaint of the respondent no. 2. 7. With the aforesaid observation/direction, the application under Section 528 BNSS is allowed. (Vikram D. Chauhan,J.) May 6, 2026 VMA NA528 No. 16741 of 2026 3 Digitally signed by :- VISHWA MOHAN ARORA High Court of Judicature at Allahabad