Rahul Steels v. UOI & Ors. - Taxpublishers.in

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The Tax Publishers 2025 TaxPub(GST) 740 (MP-HC) IN THE MADHYA PRADESH HIGH COURT VIVEK RUSIA & BINOD KUMAR DWIVEDI J. Rahul Steels v. UOI & Ors. Review Petition No. 15 of 2025 13 March, 2025 Petitioners by: Ajay Bagadia, learned senior counsel with Shri L. C. Patne, learned counsel Respondent by: Prasanna Prasad, learned counsel ORDER *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 assessees approached this Court by way of W.P.No.40867/2024 and other connected matters and by order dated 10-2-2025 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 petitioners have also challenged the final order by amending the writ petition. The order passed in Writ Petition No.40867/2024 is reproduced below:- "Heard on the question admission and interim relief. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2025 TaxPub(GST) 740 (MP-HC)

IN THE MADHYA PRADESH HIGH COURT

VIVEK RUSIA & BINOD KUMAR DWIVEDI J.

Rahul Steels v. UOI & Ors.

Review Petition No. 15 of 2025

13 March, 2025

Petitioners by: Ajay Bagadia, learned senior counsel with Shri L. C. Patne, learned counsel

Respondent by: Prasanna Prasad, learned counsel

ORDER

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 assessees approached this Court by way of W.P.No.40867/2024 and other connected matters and by order dated 10-2-2025 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 petitioners have also challenged the final order by amending the writ petition. The order passed in Writ Petition No.40867/2024 is reproduced below:-

"Heard on the question admission and interim relief.