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of The HC allowed the petition, quashed the impugned adjudication orders and the show-cause notice, and directed appropriate consequential action. Specifically, the Court set aside Adjudication Order No. DCCT(Audit)-4.9/GST/DRC-7/T.No./2024-25 dated 31.08.2024 and Adjudication Order No. JCCT/DGSTO-4/ACCT(AUDIT)-4.6/GST/U-73/T/2024-25 dated 19.07.2024, together with Show Cause Notice No. ADCOM/ENF/ACCT-21/DRC-01/INS 1547/2023-24 dated 23.11.2023. The HC found disposal by quashing appropriate in the context of the issuance of a single SCN for multiple assessment years and the subsequent adjudications by different officers, and issued directions for implementation of the order consistent with law. Petition allowed; parties anonymized herein as Petitioner and Respondents.
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