2026 (4) TMI 140

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....ndents: Ms. Maya Mujumdar a/s. Mr. S.D. Deshpande. P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs: "a) Issue a writ of Certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned Order-in-Original dated 03.02.2025 passed by the office of the respondent Agency; b) Issue....

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....ng no. 87/ADC/CGST/MC/AE/2022-23 dated 08.02.2023 and the adjudication of the same is pending. Considering the circumstances of the case, I am of the considered view that it would be appropriate to decide both the SCN's simultaneously by Mumbai Central Commissionerate. Therefore, I remand back the matter to the adjudicating authority in order to provide a fair opportunity to the Appellant....

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....gned order dated 3 February, 2025 has been passed by the Joint Commissioner, Mumbai Central on the show cause notice dated 8 February, 2023, which was also the subject matter of consideration and operative order passed by the Appellate Authority in the petitioner's appeal as noted by us hereinabove. We find that the petitioner was issued show cause notice dated 8 February, 2023 and the hearing of ....

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.... a month. 5. In the aforesaid circumstances, we are of the opinion that the orders passed by the Additional Commissioner (Appeals-II) are required to be followed, particularly when it is directed that show cause notice dated 8 February, 2023 on the cancellation of the registration, be heard simultaneously and decided, as the issues may have a bearing on the decision to be taken by the original ....