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of <h1>Fabricated Show Cause Notices Exposed: Multiple Petitions Consolidated for Comprehensive Review of Systemic Irregularities</h1> <h3>M/s. S.R. Enterprises, M/s. Trix India Sales Corporation, M/s. Royal Enterprises, M/s. Compact Enterprises Versus Pr. Commissioner Of Goods And Service Tax, East Delhi</h3> M/s. S.R. Enterprises, M/s. Trix India Sales Corporation, M/s. Royal Enterprises, M/s. Compact Enterprises Versus Pr. Commissioner Of Goods And Service ... The Delhi High Court, through Justices Subramonium Prasad and Harish Vaidyanathan Shankar, addressed review petitions filed under Section 114 CPC read with Order XXXXVII Rule 1 CPC, challenging an earlier order dated 03.02.2025. The review petitions contend that fabricated Show Cause Notices (SCNs) were submitted to the Court, leading to orders based on such fabricated documents. The Court referenced a co-ordinate Bench's order in M/s Royal Enterprises v. Principal Commissioner of GST East Delhi (W.P.(C) 2461/2025), which took a 'very serious view' of fabricated SCNs and issued directions including recalling the final order dated 27.02.2025 and ensuring presence of the proprietor in Court.Recognizing the common issue of fabricated SCNs across multiple cases, the Court held that to 'avoid conflicting orders,' all such matters should be consolidated and heard by the Roster Bench handling similar cases. Accordingly, the Court directed listing these matters before the Roster Bench on 29.04.2025, subject to the Chief Justice's orders.
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