THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.20064 of 2025

ORDER:

Mr. Shaik Jeelani Basha, learned counsel for the petitioner.

Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.1.

Mr. B.Mukherjee, learned counsel for respondent No.2.

2. Heard learned counsel for the parties.

3. The impugned order-in-original is dated

05.02.2025 passed on the basis of a show cause notice dated 28.03.2024 whereby the respondent No.1 has dropped certain demands and confirmed certain demands of CGST and SGST in a proceeding under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’). It has also imposed interest liability and penalty upon the petitioner.

4. Learned counsel for the petitioner inter alia has taken a number of grounds that the order-in-original dated 05.02.2025 is not valid in the eye of law as it does not contain any DIN number. It is further submitted that a composite order-in-original has been passed for a number of years i.e., from 2017-18 till 2021-22 which is not proper in the eye of law. I