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RAHUL STEELS vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
BINOD KUMAR DWIVEDI
Pet. Counsel
Ajay Bagadia
L. C. Patne
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

RAHUL STEELS
Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Mar 13, 2025
Order No.

Review Petition No. 15 of 2025

Citation

2025(3) TAXREPLY 12706
Original Order
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ORDER

ORDER PER: JUSTICE VIVEK RUSIA The present review petition is filed seeking review of the order dated 17.12.2024 whereby this Court has dismissed the writ petition no.8015/2024. 2. In the writ petition the petitioners was issued a show cause notice under Section 74 and 122 of the CGST Act, 2017. Apart from the petitioner a joint notice was issued to four other assessee alleging tax evasion by way of circular trading. This Court has declined to entertain the writ petition only on the ground that petitioner alone cannot be singled out in the circular trading adjudication for the purpose of quashing of show cause notice. 3. After dismissal of the writ petition, the remaining four assessee’s approached this Court by way of W.P.No.40867/2024 and other connected matters and by order dated 10.02.2025 the writ petitions have been admitted and interim relief has been granted by this Court. Meanwhile, the show cause notice has ended into final adjudication. Even those pe....

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