THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition Nos.28391 & 28392 of 2025

Common Order

:

Heard Mr. S.Viplav Simha Reddy, learned counsel for the petitioners; Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents No.1 to 3; and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Ro, learned Deputy Solicitor General of India for respondent No.4.

2. Reference is made to the order dated 19.09.2025, which read as under:

“There is a fundamental infirmity in the description of the petitioner in the cause title, whether petitioner in W.P.No.28391 of 2025 being a private limited company should be represented by a proprietor as named therein and also whether the petitioner in W.P.No.28392 of 2025, described as an industry, is a proprietary firm or a company said to be represented by a proprietor. The certificate of registration of either of these two petitioners is not annexed.

On the other hand, learned counsel for the petitioners has contended that by a show cause notice issued upon Ashok Kumar Agarwal, proceedings under Section 73 have been co