TMI Blog2025 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate. P.C. 1. The issue in the above Writ Petition is regarding whether a show cause notice could have been issued without taking into consideration the reply filed by the Petitioner to the pre-consultation notice issued to the Petitioner under Rule 142 (1A) of the Central Goods and Services Rules, 2017. Rule 142 (1A) was brought on the statute book on 9th October 2019 and underwent an amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that the Respondent Authorities did not respond or reject the aforesaid request. Accordingly on 29th July 2024 (i.e. the 10th day) the Petitioner responded to the pre-consultation notice vide their e-mails dated 29th July 2024 at 5.07 p.m. and 5.09 p.m. A hard copy of the aforesaid reply was also furnished to the Respondent Authorities on 30th July 2024. It is the case of the Petitioner th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above matter for admission on 11th February 2025. 5. At this stage, Mr. Ardeshir, the learned senior counsel appearing on behalf of the Petitioner submitted that the next hearing on the show cause notice is fixed on 27th January 2025, and if the hearing proceeds and an adjudication order is passed, this Petition would be rendered infructuous. 6. We have heard Mr. Ardeshir on this limited asp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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