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TMI Blog2025 (3) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ued a show cause notice under Section 74 and 122 of the CGST Act, 2017. Apart from the petitioner a joint notice was issued to four other assessee alleging tax evasion by way of circular trading. This Court has declined to entertain the writ petition only on the ground that petitioner alone cannot be singled out in the circular trading adjudication for the purpose of quashing of show cause notice. 3. After dismissal of the writ petition, the remaining four assessee's approached this Court by way of W.P.No.40867/2024 and other connected matters and by order dated 10.02.2025 the writ petitions have been admitted and interim relief has been granted by this Court. Meanwhile, the show cause notice has ended into final adjudication. Even those p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for time to file reply and oppose admission and the prayer for grant of interim relief. 4. Heard and perused the record. 5. From the record, it is reflected that the petitioners had initially filed the present petitions challenging common Show Cause Notice dated 29.09.2023 issued under Section 74 of CGST Act, 2017, mainly on the ground that the said show cause notice has been issued without complying with mandatory provisions of Rule 142 of CGST Rules, 2017 as the impugned show cause notice alongwith its summary thereof were not uploaded on the portal in electronic form and the impugned show cause notice and subsequent proceedings are liable to be quashed on this ground itself. To substantiate this ground, reliance has been placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of section 74(1) of CGST Act may be invoked for issuance of show cause notice, and such evidence should also be made a part of the show cause notice." 7. It is reflected from record that before this court could hear the case on the question of admission and interim relief, Respondent No. 2 has passed common final order dated 21.01.2025 during the pendency of these petitions to which challenge has been made by the petitioners in their respective petitions by carrying out amendment in pursuance of order dated 23.01.2025 of this court, mainly on the ground that since the show cause notice was itself without jurisdiction and was issued without complying with mandatory provision of Rule 142 of CGST Rules, the subsequent order is non e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... witnesses whose testimony are being relied upon by the Respondents but admittedly such right was not afforded to the petitioner despite making multiple request and failure to grant opportunity of cross examination is violative of principles of natural justice and on this ground common final order dated 21.01.2025 is bad in law and liable to be set aside. To substantiate this ground, reliance has been placed on Andaman Timber Industries Vs Commissioner of Central Excise 2016 (15) SCC 785 and Nishad K.U Vs. Joint Commissioner, Central Tax and Central Excise MANU/KE/5243/2024. 9. In view of the aforesaid grounds raised by the petitioners, this court is of the considered opinion that prima facie case exists in favour of the petitioners and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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