TMI Blog2024 (8) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... . Deepak Gupta, Advocate for the petitioners Mr. Sourabh Goel, Senior Standing Counsel, CBIC, with Ms. Anju Bansal and Ms. Geetika Sharma, Advocates, for the respondents ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. This matter comes up for hearing on applications bearing No. CM-13177-CWP-2024 and CM-13178-CWP-2024 filed by the petitioner for placing on record order dated 05.08.2024 (Annexure A-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023, observed as under : - "Delay in filing the special leave petition is condoned. Having heard learned counsel for the petitioners and learned Counsel for the respondent(s)-caveator, we find that this special leave petition arises out of Special Civil Application No.7165 of 2021 wherein, the period of assessment was 2011-2015. In respect of the said period, the dates of issuance of the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t- aside the show cause notice dated 01.04.2021 as well as the proceedings initiated on the basis of said show cause notice." 4. The order was passed following the judgment passed by the Hon'ble Supreme Court for the same company from the State of Gujarat. 5. In the present case, the issue raised being identical to CWP-4520-2024, would therefore, not required to be decided separately as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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