2025 (1) TMI 1426

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Divya Ravindran, K.S. Hariharan Nair, G. Remadevi, Harima Hariharan, Rajath R Nath, Dheeraj Sasidharan, Sree Haridev. For the Respondents: By Adv. Jasmin M.M. JUDGMENT Petitioner is a company against whom a show cause notice was issued on 24.07.2024 under Section 74 of the Central Goods and Services Tax Act, 2017. The said show cause notice is a composite notice for the years 2017-18, 2018-1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t is noticed that the said reply relates to all the years in question. Petitioner has, in fact, sought for an opportunity of personal hearing as well as cross-examination. However, it is conceded by the petitioner that the adjudication proceedings are going on and petitioner is being granted an opportunity of cross-examination. It is also submitted that on 23.01.2025, the cross-examination of a pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ination as well, I am of the view that exercise of jurisdiction under Article 226 of the Constitution of India is not warranted in the instant case. Further, the contentions now raised are all based on apprehensions of the petitioner that a composite order will be passed in respect of all the years covered by Exhibit-P1 show cause notice. Since I do not find any anomaly in Exhibit-P1 show cause no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X