2026 (6) TMI 164

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....Judgement / Order / Decisions)<br>Dated:- 19-5-2026<br>D. B. Civil Writ Petition No. 18162/2024 - -<br>GST<br>HON&#39;BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For Petitioner(s) : Mr. Akshay Bishnoi on behalf of Mr. Ravi Gupta For Respondent(s) : Mr. Rohan Mittal, AAAG with Mr. Kuldeep Singh Rathore, AAAG & Ms. Chelsi Aggarwal Mr. Raj ....

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....gle Trans Shipping and Logistics India Private Limited Vs. Union of India & Ors., decided on 22.08.2025, where aforesaid similar challenge was made and it was observed as under: "1. On facts it is noticed that the petitioners have already filed a reply to the show cause notice issued under Section 73 of the CGST Act, 2017 and adjudication has already been done on the said aspects. ....