2025 (5) TMI 1357

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..... unsel, CBIC/ R-2 and 3. ORDER 1. This hearing has been done through a hybrid mode. 2. The present petition has been filed under Article 226/227 of the Constitution of India, challenging the impugned Order in Original bearing No.DE/GST/ADC/(JR)/237/2024-25 dated 2nd February, 2025 inter alia on the ground that a consolidated Show Cause Notice has been issued for multiple financial years. 3. Arg .....

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..... (3) of the Act as also in terms of Rule 142 of the CGST Rules. He relies on the following decisions in this regard: The judgment of the Division Bench of the Kerala High Court, in Joint Commissioner (Intelligence & Enforcement) vs. Lakshmi Mobile Accessories, reported as 2025 SCC OnLine Ker 852, and The judgment of the Single Judge of the Karnataka High Court in Veremax Technologie Services P .....

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..... er (Intelligence) & Ors, W.P.(C) 35156/2024 The orders of this Court in W.P. (C) 4576/2025 dated 09th April, 2025 and W.P. (C) 13855/2024 dated 03rd October, 2024 both titled as M/s Vallabh Textiles vs. Additional Commissioner Central Tax GST, Delhi East and Ors;. The judgment of the Single Judgment of the Calcutta High Court in Britannia Industries Ltd. vs. Union of India, reported as (2024) .....

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