2025 (4) TMI 727

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....s: "A. Issue a writ of certiorari and/or any other appropriate writ(s) or directions in the nature thereof setting aside and quashing the DRC-01 dated 23.09.2023 bearing reference no. ZD070923026760D along with an attached Show Cause Notice for FY 2017-18 and the proceedings emanating therefrom, including, DRC-07 dated 22.12.2023 bearing Reference No. ZD071223126303X along-with an attached Order for FY 2017-18; B. Alternatively to (A), issue a writ of certiorari and/or any other appropriate writ(s) or directions in the nature thereof setting aside and quashing DRC-07 dated 22.12.2023 bearing Reference No. ZD071223126303X along-with an attached Order for FY 2017-18 and consequently direct the Respondents to give the Petitio....

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....nt of ACE Cardiopathy Solutions (P.) Ltd. v. Union of India, [W.P. (C) No. 6758/2024 dated 10th May, 2024]. 3. The relevant portion of the judgment, Kamla Vohra v. Sales Tax Officer Class II (Supra) reads as under: "3. The impugned SCN was uploaded on the portal in the category of 'Additional Notices' which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of 'Notices' but the same was not done. 4. Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of this Court, including in ACE Cardiopathy Solutions (P.) Ltd. v. Union of India: [2024] 163 taxmann.com 17 (Delhi). ....