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TMI Blog2024 (9) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... BHANDARI AND HON'BLE MR. JUSTICE GANESH RAM MEENA For the Petitioner(s) : Mr. S. Ganesh, Senior Advocate assisted by Ms. Purvi Mathur, Advocate, Mr. Kushagra Sharma, Advocate & Mr. Devashish Marwah, Advocate (through VC) For the Respondent(s) : Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, Advocate Mr. Sandeep Pathak, Advocate with Mr. Palash Gupta, Advocate ORDER PER 1. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandated that before issuing any show-cause notice if there is any change in the interpretation of some issue pertaining to the prevalent trade practice, the same would be referred to the Board. It is further contended that the show-cause notice has been issued without referring the matter to the Board as well as GST Counsil and without obtaining advance ruling. 3. Mr. Sandeep Pathak, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lies to the Hon'ble Apex Court, which fact is not disputed by learned Senior Counsel appearing for the petitioner. 4. It is argued that show-cause notice cannot be made subject matter of the writ petition as held by the Division Bench of this Court in the case of M/s. Global One Resources LLP Vs. Deputy Commissioner, SGST & Ors.: D.B. Civil Writ Petition No.18424/2022 decided on 17.01.2023. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, they have a right to be heard before any order is passed on the show-cause notice. Further, any order passed by the authorities is appealable. 8. In view of the above, we find no force in the writ petition and the same deserves to be and is accordingly, dismissed. 9. However, the petitioner is free to file reply to the representations and the respondents are required to act in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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