9911796707
TMI Blog2025 (1) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - it is conceded by the petitioner that the adjudication proceedings are going on and petitioner is being granted an opportunity of cross-examination - HELD THAT:- Since the adjudication proceedings have already commenced pursuant to the show cause notice and the reply notice, the latter of which was issued almost five months ago, there is no reason for this Court to direct the adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. Pursuant to the said show cause notice, which is produced as Exhibit-P1, a reply notice dated 03.09.2024 was filed by the petitioner, wherein an opportunity of hearing and cross-examination was sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings 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 person whose statement has been relied upon by the first respondent in the show cause notice was carried out. Despite the above, petitioner assumes that an effective opportunity of hearing will not be granted. 4. Since the adjudication proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite 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 notice, especially as the issue of composite notice had been considered by this Court in W.P.(C). No.35156 of 2024, there is no merit in this writ petition. 6. Accordingly, this writ petition is dismissed, reserving the liberty of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
