2025 (1) TMI 1426

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.... MR. JUSTICE BECHU KURIAN THOMAS For the Petitioner: By Advs. Divya Ravindran, K.S. Hariharan Nair, G. Remadevi, Harima Hariharan, Rajath R Nath, Dheeraj Sasidharan, Sree Haridev. For the Respondents: By Adv. Jasmin M.M. JUDGMENT Petitioner is a company against whom a show cause notice was issued on 24.07.2024 under Section 74 of the Central Goods and Services Tax Act, 2017. The said s....

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....rusal of the reply notice filed on 03.09.2024, produced as Exhibit-P2, it is noticed that the said reply relates to all the years in question. Petitioner has, in fact, sought for an opportunity of personal hearing as well as cross-examination. However, it is conceded by the petitioner that the adjudication proceedings are going on and petitioner is being granted an opportunity of cross-examination....

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.... commenced and the petitioner has been granted an opportunity for cross-examination as well, I am of the view that exercise of jurisdiction under Article 226 of the Constitution of India is not warranted in the instant case. Further, the contentions now raised are all based on apprehensions of the petitioner that a composite order will be passed in respect of all the years covered by Exhibit-P1 sh....