Sr. No. 36 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP (C) No. 2009/2024 c/w WP (C) No. 535/2025 WP(C) No. 676/2025 M/s Vivan Traders …. Petitioner/Appellant(s) Through:- Mr. Anshu Mahajan, Advocate. V/s Union of India and others …..Respondent(s) Through:- Mr. Dheeraj Nanda, CGSC CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE VINOD CHATTERJI KOUL, JUDGE ORDER 21.04.2025 WP(C) No. 676/2025 1. Learned counsel for both the parties submits that WP(C) No. 676/2025 is required to be segregated from these petitions. 2. Accordingly, WP(C) No. 676/2025 is segregated from the above titled petitions. 3. List on 14.05.2025. WP (C) No. 2009/2024 1. Petitioner has assailed show cause notice dated 27.07.2024, issued by respondent No. 2. 2. Notice in this petition was issued on 21.08.2024, and it was directed that no coercive action in terms of show cause notice bearing No. JMU/AE/24- 25/17 dated 27.07.2024, be initiated against the petitioner. 3. During the pendency of this petition, respondents have adjudicated the show cause notice and passed the order under Section 74 of CGST Act, 2017. This order dated 03.02.2025 has been assailed in a subsequent petition bearing WP(C) No. 676/2025. 4. In view of the aforesaid, this writ petition against the show cause notice has become infructuous and is accordingly dismissed. WP (C) No. 535/2025 1. Response, if any, be filed by the next date of hearing. 2. List on 07.07.2025. 3. Meanwhile, subject to objections and till next date of hearing before the Bench, no coercive action in terms of show cause notice bearing No. JMU/AE/24-25/17 dated 27.07.2024, be initiated against the petitioner. (Vinod Chatterji Koul) (Sindhu Sharma) Judge Judge Jammu: 21.04.2025 Vishal Khajuria