2025 (11) TMI 1327

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.... For the Respondent No.1/UOI. : Shri Praveen Kumar Newaskar-Deputy Solicitor General For the Respondents No.2 & 4 : Shri Vivek Khedkar-AAG For the Respondent No.3 : Shri Praveen Surange - Advocate ORDER PER: JUSTICE ANAND PATHAK 1. With consent, heard finally. 2. The present petition under Article 226 of Constitution of India is preferred seeking following reliefs:- "a....

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....matter shall be decided on the basis of show-cause notice issued earlier. Here, show-cause notice has been issued earlier under CGST by respondent No.3, therefore, matter shall be heard and decided by the authority concerned. 4. Counsel for respondents opposed the prayer. However, counsel for respondent No.3 fairly submits that in similar fact situation, appropriate authority would be the one w....