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2024 (12) TMI 1495

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....s: Mr. Mohan Kumar Dubey, AC to AG ORDER I.A No. 11204 of 2024 1. It is the contention of the petitioner that the subject matter of the impugned show-cause notice (Annexure-4 at page nos.66 to 72) had previously been adjudicated by an appellate authority under the JGST Act, 2017 on 24.08.2024 (Annexure-5) and that it was, therefore, not open to the respondent no.3 to re-open the said issu....