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2025 (2) TMI 1153

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..... already given in favour of the Petitioner by the Appellate Authority - HELD THAT:- This is certainly not a fit case where it is required to interfere at the show cause notice stage. Whether the show cause notice, in fact, seeks to do something which is also ruled upon in the Advance Ruling order, or otherwise, is something that the authorities will have to decide whilst adjudicating the show caus .....

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..... e appropriate writ or order or direction to quash and set aside the impugned show cause notice dated 6th August, 2024. 2. The case of the Petitioner is that by the impugned show cause notice, the authorities are seeking to go beyond the Advance Ruling already given in favour of the Petitioner by the Appellate Authority vide its Order dated 7th October, 2019. 3. Per contra, it is the case of the .....

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..... stage. Whether the show cause notice, in fact, seeks to do something which is also ruled upon in the Advance Ruling order, or otherwise, is something that the authorities will have to decide whilst adjudicating the show cause notice. Further, what tax has to be paid by the Petitioner and at what rate, will also have to be decided whilst adjudicating the show cause notice. At this stage, we are no .....

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