2024 (8) TMI 248

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....AKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: For the Petitioner(s) : Mr. Alok Mittal, Advocate. For the Respondents - revenue : Mr. Sourabh Goel, Senior Standing Counsel with Ms. Geetika Sharma, Advocate and Ms. Anju Bansal, Advocate. SANJEEV PRAKASH SHARMA , J. (ORAL) 1. By way of present writ petition, now petitioner is before this Court on third round of liti....

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.... is placed on record. The Special Leave Petition is dismissed as withdrawn. Since the High Court has reserved liberty to the petitioner to file replies to the Show Cause Notices, it is needless to observe that the petitioner is at liberty to take all available contentions in the replies to be filed to the Show Cause Notices." 3. The present writ petition has been filed again, ....

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....e petitioner is only trying to delay the proceedings in one pretext or the other seeks to get proceedings delayed of the show cause notice issued under Section 74 (1) of the CGST Act, 2017. If the prayer of the petitioner is allowed, then the revenue will have to issue fresh notice through electronically mode and the time limitation would also set afresh. 6. We do not propose to give such means....