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2023 (9) TMI 1280

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..... 1-3-2016 issue by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar were on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard toge .....

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..... ition which was the subject matter of the present impugned order. That judgment (in DBCWP No. 16452 of 2018) was the subject matter of the SLP (C ) No. 22256 of 2019 [Union of India v. M/s. Star Delta Exim (P) Ltd. Ors. [2022 (380) E.L.T. 398 (S.C.)]. 2. The special leave petition was disposed of on 19-4-2022 in the following terms : By the impugned judgment and order, the High Court, whi .....

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..... ere on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. In the view of the matter, we see no reason to interfere with the impugned judgment and order passed by the High Court. However, we direct that now both the show cause notices one dated 1-3-2016 and t .....

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