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2023 Supreme(Jhk) 1058

RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Kamaladitya Construction (P) Ltd. – Appellant
Versus
Principal Commissioner of Central Goods and Service Tax, Ranchi – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: K. Kurmy, N.K. Pasari.
For the Respondents: P.A.S. Pati, Ranjana Mukherjee.

JUDGMENT :

DEEPAK ROSHAN, J.

1. The instant application has been preferred for the following reliefs:

    (i) For issuance of writs, orders and/or directions, for quashing and setting aside the impugned Show Cause Notice dated 24.12.2014 bearing No. C. No. V (65) 03/Inv/ KCPL/ RNC-II (Bok)/2014/637 (Annexure-1) issued by Respondent No. 2, and directing the Respondents to cancel, rescind and/or withdraw the same.

(ii) For issuance of writs, orders and/or directions, for quashing and setting aside the impugned Notice dated 06.06.2022 bearing No. C. No. V (65) 03/Adjn./KCPL/Bok (RanII)/2014/3167 (Annexure-2) issued by the Superintendent (Adjudication) O/o Principal Commissioner of Central Goods and Services Tax and Central Excise, Central Revenue Building, 5-A, Mahatma Gandhi Road (Main Road), Ranchi-834001, the Respondent No. 3.

(iii) Pending final hearing of this Petition, the Respondents, their servants, agents and subordinates be restrained from giving any effect and/or further effects to and/or acting on the basis of Petitioner in the present writ Petition under Article 226/Article 227 of the Constitution of India is challenging the legality and validity of impugned Show Cause Notice date

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