2025 (1) TMI 255

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.... For the Respondents Through: Ms. Renu, 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....

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....e is confirmed." 3. While dealing with an identically 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.....

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....on this short score alone, we also require Mr. Aggarwal, learned counsel 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 2....