2026 (5) TMI 357

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....Respondent : Senior Standing Counsel for CBIC ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Mr. Mohd Mukhairuddin, learned counsel for the petitioner, and Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing for the respondent. Perused the record. 2. The instant writ petition has been filed challenging the show cause notice, dated 21.03.2026. 3. Vide the said....

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....tment however submits that it appears that no final orders till date has been passed on the said show cause notice. 7. In view of the same, we are of the considered opinion that it would be more appropriate if the respondent authorities itself is directed to ensure that the show cause notice which was issued and the proceedings initiated shall be taken to its logical conclusion at the earliest ....

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....replies dated 25.12.2025, categorically come out with a stand on the allegation of availment of ITC from non- existent suppliers thereby indicating that it has understood the contents of the impugned show cause notice. No prejudice is likely to be caused, as the petitioner, having understood the contents of the charges contained in the show cause notice, adequately replied thereto. Respondent No.1....

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.... proper officer addressed to the petitioner calling upon petitioner to explain the alleged 18:33:45 IST Reason: huge availment of "Input Tax Credit-ITC" for which petitioner replied on 25.08.2025 contending inter alia that investigation of the same issue has already been carried out by DGGI and initiation of parallel proceedings would amount to duplication and harassment. 3. Apprehending ....