2024 (9) TMI 435

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....r>HON'BLE MR. JUSTICE PANKAJ BHANDARI AND HON'BLE MR. JUSTICE GANESH RAM MEENA For the Petitioner(s) : Mr. S. Ganesh, Senior Advocate assisted by Ms. Purvi Mathur, Advocate, Mr. Kushagra Sharma, Advocate & Mr. Devashish Marwah, Advocate (through VC) For the Respondent(s) : Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, Advocate Mr. Sandeep Pathak, Advocate with Mr. Palash Gupta, Adv....

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....direct Taxes and Customs wherein, it is mandated that before issuing any show-cause notice if there is any change in the interpretation of some issue pertaining to the prevalent trade practice, the same would be referred to the Board. It is further contended that the show-cause notice has been issued without referring the matter to the Board as well as GST Counsil and without obtaining advance rul....

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....if any order is passed, appeal of the same lies to the Hon'ble Apex Court, which fact is not disputed by learned Senior Counsel appearing for the petitioner. 4. It is argued that show-cause notice cannot be made subject matter of the writ petition as held by the Division Bench of this Court in the case of M/s. Global One Resources LLP Vs. Deputy Commissioner, SGST & Ors.: D.B. Civil Writ Petiti....