2025 (10) TMI 322

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.... Ms. Niyati Mankad and Ms. Priyanka Singh,. P.C.:- 1. Heard Mr. Prasannan Namboodiri with Ms. Pratibha Namboodiri for the Petitioner and Ms. Patricia Cardozo, Panel Counsel with Ms. Niyati Mankad and Ms. Priyanka Singh for Respondents. 2. Rule. The Rule is made returnable immediately at the request and with the consent of learned Counsel for the parties. 3. The Petitioner, by instituti....

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....o. 3; 4. The records bear out that the impugned show-cause notice dated 2 August 2024 and consequent order in original dated 3 February 2025 were based upon the provisions of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (for short "the CGST Rules"). 5. In the case of Hikal Ltd. Versus Union of India and ors. 2025 SCC Online Bom 3169. This Court has held that all proceedings ....

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....tions where the Petitioner has an alternate and efficacious remedy. However, in this matter, we are satisfied that the issue raised is substantially covered by this Court's decision in Hikal Ltd. (supra). In almost similar circumstances, reliefs of quashing the show cause notices or orders in the original were granted by this Court. Accordingly, it would be futile to relegate the Petitioner to ava....