2025 (5) TMI 1357

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....: Mr Arjun Malik, Senior Standing Counsel, CBIC/ R-2 and 3. ORDER 1. This hearing has been done through a hybrid mode. 2. The present petition has been filed under Article 226/227 of the Constitution of India, challenging the impugned Order in Original bearing No.DE/GST/ADC/(JR)/237/2024-25 dated 2nd February, 2025 inter alia on the ground that a consolidated Show Cause Notice has been is....

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....s of Section 74(10) read with Section 74 (2) and (3) of the Act as also in terms of Rule 142 of the CGST Rules. He relies on the following decisions in this regard: The judgment of the Division Bench of the Kerala High Court, in Joint Commissioner (Intelligence & Enforcement) vs. Lakshmi Mobile Accessories, reported as 2025 SCC OnLine Ker 852, and The judgment of the Single Judge....

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....Single Judge in the Kerala High Court in M/s X L Interiors vs. Deputy Commissioner (Intelligence) & Ors, W.P.(C) 35156/2024 The orders of this Court in W.P. (C) 4576/2025 dated 09th April, 2025 and W.P. (C) 13855/2024 dated 03rd October, 2024 both titled as M/s Vallabh Textiles vs. Additional Commissioner Central Tax GST, Delhi East and Ors;. The judgment of the Single Judgment o....