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TMI Blog2025 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... portions of the show-cause notice dated 24th July, 2024 was amended and the showcause notice was made answerable to the Additional/Joint Commissioner of CGST & CX, Bengaluru East Central Tax Commissionerate, Bengaluru and the appellants/writ petitioners had also participated in the adjudication process and the adjudicating authority has passed orders. This issue need not be adjudicated at this juncture and the same is kept open and left to be decided when the writ petition is taken up for hearing. Appeal disposed off giving liberty to the appellants/writ petitioners to file a separate application before the learned Single Bench and seeking for appropriate orders in the light of the order passed by the Hon'ble Supreme Court dated 22nd Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, arbitrary and unreasonable. 3. The learned Single Bench while admitting the writ petition took note of the order passed by a Co-ordinate Single Bench dated 30th November, 2023 in the case of Deltatech Gaming Ltd. Vs. Union of India reported in (2024) 17 Centax 191 (Cal), wherein the writ petition with identical set of facts was entertained and a limited interim order was passed. Accordingly, the learned Single Bench passed the limited interim order taking note of the fact that the show-cause notice has already been issued, the proceedings were permitted to go on and the appellants/writ petitioners were directed to file their response to the show-cause notice within a time period and the adjudicating authority was directed to give an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the show-cause notices till the final disposal of the matter, we grant liberty to the appellants/writ petitioners to file a fresh application in the writ petition and seek for appropriate modification of the interim order dated 8th January, 2025 to be in tune with the order passed by the Hon'ble Supreme Court. 7. The learned advocate appearing for the appellants/writ petitioners submitted that the show-cause notice, which was issued was made answerable to the Additional/Joint Commissioner of CGST & CX, Chennai (South), Tamil Nadu and the said authority will not have jurisdiction to adjudicate the show-cause notice since, the registered place of business of the appellants/writ petitioners is not within the jurisdiction of the said auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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