2025 (11) TMI 1789

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....the Respondent: None.   PC:- 1. Heard Mr. Rungta, the learned Counsel for the Petitioner. 2. This Petition challenges the show cause notices dated 29 June 2025 and 30 June 2025 on the ground that they were not preceded by a pre-show cause notice as contemplated under Rule 142 (1A) of the CGST Rules. 3. Mr. Rungta points out that during the pendency of this Petition, the impugned s....

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....aking final orders. This circumstance, according to us, is not at all a distinguishing circumstance. 7. Now that the impugned show cause notices are disposed of vide order dated 22 November 2025, the Petitioner has an alternate and efficacious remedy of appealing the same. In such an Appeal, it will always be open to the Petitioner to raise the contention about the mandatory nature of Rule 142(....