2025 (12) TMI 1790

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.... under Section 74(1) of the CGST Act, bearing No. 41/2022-DC-Bir-East, along with the summary of Show Cause Notice in Form GST DRC-01 bearing reference No. ZD290524098714U, both issued by Respondent No.1 and enclosed as Annexure-F and Annexure-F1, respectively; B. Pass such other order(s) or direction(s) as this Hon'ble Court may deem fit and proper in the interest of justice and equity. 2. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of this Court in the case of M/S Pramur Homes And Shelters Vs. The Union of India and Ors. in WP No.33081/2025 dated 11.12.2025. 3. In the said jud....

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....osite Show cause notice issued under Section 73 / 74 of the CGST / KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law and contrary to the provisions of the CGST / KGST Act. In the instant case, a perusal of the impugned Show cause notice dated 30.09.2025 will indicate that the same encompasses and pertains to multiple tax periods/financial years, viz., from 2019-20 to 2023-24, which is impermissible in law and consequently, the impugned Show cause notice and all further proceedings pursuant thereto are also vitiated and deserve to be quashed reserving liberty to the respondents to initiate any action/proceedings in accordance with law. Point No.(ii) is also accordingly answered in favour of the....