Rathi Bars Limited Vs Additional Commissioner CGST And Central Excise Commissionerate & Ors. (Rajasthan High Court)
The Rajasthan High Court considered a writ petition challenging orders dated 01.02.2025 and 04.02.2025. The petitioner raised an issue regarding the issuance of a single notice covering multiple years, contending that such a course was impermissible. It was also pointed out that different High Courts, including the High Courts of Delhi and Andhra Pradesh, have taken differing views on the issue of a single notice being issued for multiple years.
The petitioner further contended that despite making a request, the respondents did not provide an opportunity to cross-examine material witnesses. It was argued that the absence of such an opportunity vitiated the impugned orders in law. In support of this contention, reliance was placed on an order passed by the Rajasthan High Court in M/s Nandini Sales Corporation vs. Union of India dated 17.10.2024.
The Court issued notice to the respondents. Counsel appearing for the respondents accepted notice and was directed to file a reply to the writ petition. The matter was directed to be listed after four weeks along with D.B. Civil Writ Petition No. 9782/2024.
As an interim measure, the Court ordered that the effect and operation of the orders dated 01.02.2025 and 04.02.2025 shall remain stayed until further orders.
