2025 (1) TMI 255

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....u, Mr. Kamlesh Kumar Mishra, Ms. Shivani Verma, Mr. Fareeduddin, Mr. Swagat Gupta and Mr. Prem Shankar Jha, Advs. for R-1 ORDER PER 1. The writ petitioner is aggrieved by the final order referable to Section 73 (9) of the Central Goods and Services Tax Act, 2017 ["Act"] which has come to be passed and in terms of which a Show Cause Notice ["SCN"] dated 30 May 2024 pertaining to the tax period Ap....

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....ally worded order passed by the said officer, we had in Xerox India Limited v Assistant Commissioner W.P.(C) No. 16451/2024 decided on 28 November 2024 held as follows: "3. We are constrained to observe that the order as passed follows lines identical to those which have come before us and have fallen for our notice on earlier occasions. The Assistant Commissioner has clearly adopted a template ....

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....l for the respondents to place a copy of this order before the Principal Commissioner concerned, so that an appropriate review of the manner in which such applications of assessees are adjudicated is undertaken. 6. The writ petition is, accordingly, allowed. For reasons assigned above, the impugned order of 16 August 2024 is quashed and set aside. We leave it open to the respondents to proceed ....