2026 (7) TMI 1116

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....tioner: Mr. Rishabh Jain, Advocate. For the Respondents-Revenue: Ms. Samdisha Kaur, AAG, Punjab. Ms. Sharmila Sharma, Advocate. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. The petitioner has assailed the second show cause notice No. 19/2024 dated 04.08.2024 (Annexure P-3) as well as consequential order-in-original No.108/GST/ADC/CHD/2024-25 dated 03.02.2025 (Annexure P-4) confirming the demand....

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....der to submit that the ITC availed qua those nine suppliers was incorrect. In both the show cause notices, seven entities are common. 4. In the impugned show cause notice, there are two additional entities qua which the petitioner seeks leave to file an appeal. It is submitted that the order impugned, insofar as it relates to seven common entities in the two show cause notices, needs to be set ....

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.... of the facts as highlighted before this Court, insofar as seven common suppliers are concerned, namely, Manpreet Singh, Kamal, Jaspal Singh, Pardeep Kumar, Sumit Kumar, Dharmender and Sukhdev. 7. The issuance of multiple show cause notices in respect of the same transaction, on account of alleged illegal availing of ITC could not have been passed. The issuance of the second show cause notice a....