TMI Blog2023 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... the stage of Show cause notice, writ petitions cannot be entertained - HELD THAT:- Admittedly, the Cuddalore Municipality case rendered by a learned Single Judge of this Court, has not been considered by the respondents in the impugned order and therefore, necessarily the impugned order has to be quashed and the matter will have to be remanded back to the respondent for fresh consideration on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 passed by the respondent, despite directions given by this Court in its order dated 10.08.2022 passed in W.P. Nos. 28468 and 28080 of 2021 that the respondents will have to give due consideration to the order dated 22.03.2021 passed in W.P. No. 8900 of 2017 in the case of Cuddalore Municipality Vs. The Joint Commissioner of GST and Central Excise, the respondents have not given due consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider the decision rendered by another learned Single Judge of this Court in a batch of writ petitions in W.P. No. 8900 of 2017 in the case of Cuddalore Municipality Vs. The Joint Commissioner of GST and Central Excise, before passing final orders. 6. However, the learned Senior Panel Counsel appearing for the respondent would submit that the order passed in the Cuddalore Municipality case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner, who would submit that the said decision is not applicable to the case of the petitioner. The matter will have to be examined by the respondent. Admittedly, the Cuddalore Municipality case rendered by a learned Single Judge of this Court referred to supra has not been considered by the respondents in the impugned order and therefore, necessarily the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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