2025 (10) TMI 544

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....hab Jain,. For the Respondent No. 1: Mr Ashutosh Mishra i/b A. A. Ansari,. For the Respondent Nos. 2 to 4: Mr. Satyaprakash Sharma with S. D. Deshpande, Harpreet Kaur Sethi,. For the Respondent No. 5: Ms Jyoti Chavan, Additional G.P.. ORDER PER:- 1. Heard learned Counsel for the parties. 2. The challenge in this Petition is to the impugned show cause notice dated 06 August 2024, ....

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....isdiction to assess or adjudicate demands covering the same period. He relies on Armour Security (India) Ltd Vs. Commissioner, CGST, Delhi East Commissionerate and Another 2025 SCC OnLine SC 1700 to support this contention. 4. Mr. Sharma learned Counsel for the Respondent Nos. 1 to 4 - Central Authorities, submits that the impugned notices admittedly cover a larger period. He further submitted ....

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....he decision in the case of Armour Security (India) Ltd. (supra) supports the Petitioner's contentions in so far as the years 2017-2018 and 2018-2019 are concerned, still, there can be no dispute that the impugned notices cover a larger period, which cannot be said to be entirely covered by the State proceedings. 8. Even Mr Jain, learned Counsel for the Petitioner, very fairly stated that the Pe....

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....ent, we direct that the Central Authorities consider all such Petitioner's contentions in regard to these two years in accordance with law and on their own merits. 10. Insofar as the balance of two years is concerned, it is accepted that the jurisdictional bar now pleaded would not apply, and Central Authorities would be at liberty to dispose of the impugned notices relating to the above two ye....