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2023 (9) TMI 1280 - SUPREME COURTAdjudication of SCN - HELD THAT:- The SLP disposed holding that Considering the fact that both the show cause notices - one dated 1-3-2016 issue by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar were on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. The present special leave petition is disposed of.
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