HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case No. WP(C) No. 2005/2024 CM No. 4871/2024 M/s Al Fareed Trader Th. Fareed Ahmed …..Appellant(s)/Petitioner(s) Through: Mr. Anshu Mahajan, Advocate vs Union of India and ors. .…. Respondent(s) Through: Mr. Dheeraj Nanda, CGSC Coram: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE ORDER 28.04.2025 1. All that the petitioner has assailed vide this petition is a show cause notice dated 27.07.2024 (Annexure-I) issued by the Assistant/Deputy Commissioner, Central Goods & Services Tax (respondent No. 2) being violative of the principles of natural justice, as also the provisions of the CGST Act, 2017 and J&K SGST Act, 2017. 2. As noticed by this Court, in its order dated 21.04.2025, pursuant to the impugned show cause notice, the authorities have even passed the final order on 03.02.2025. And, being aggrieved, the petitioner has even assailed the said order vide WP(C) No. 676/2025. Concedingly DB-II is in seizin of the matter, which is pending for May 14, 2025. 3. That being so, learned counsel for the parties are ad idem that the petition at hand is rendered infructuous. Serial No. 27 2 WP(C) No. 2005/2024 4. However, learned counsel for the petitioner submits that while issuing notice in WP(C) No. 676/2025, the Coordinate Bench had passed the following order:- “It is submitted by learned counsel for the petitioner that in an identical and similar petition being WP(C) No. 535/2025 titled “Vivan Traders vs. Union of India and others’, this Court while issuing notice to the respondents has granted interim relief vide order dated 05.03.2025. He seeks the same relief as has been given in above mentioned petition. His statement is taken on record. Be that as it may, issue notice to the respondents. Mr. Sahil Anand, learned counsel appearing vice Mr. Dheeraj Nanda, Advocate, accepts notice on behalf of the respondents. He may file response by or before the next date of hearing. List on 21.04.2025 along with WP(C) No. 2009/2024. It is directed that the final adjudication of the impugned order shall be subject to outcome of writ petition bearing WP(C) No. 2009/2024.” 5. Simultaneously, he also referred to interim order dated 21.08.2024 passed by the Coordinate Bench in the present petition (WP(C) No. 2005/2024), which reads as thus:- “Meanwhile, subject to objections from the other side and till next date of hearing before the Bench, no coercive action in terms of impugned show cause notice bearing No. JMU/AE/24-25/08 dated 27.07.2024, be initiated against the petitioner.” 6. Accordingly, he submits for the petition at hand, is being disposed of as infructuous. The petitioner shall have to move an appropriate application in WP(C) No. 676/2025 seeking appropriate interim relief or modification/revision of the order dated 19.03.2025. 3 WP(C) No. 2005/2024 7. In response, learned counsel for the respondents submits that in the event any such application is moved, it goes without saying that the Coordinate Bench will consider the same in accordance with law and pass appropriate orders. 8. In the wake of position indicated above, the present petition is disposed of as having been rendered infructuous. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu 28.04.2025 Neha-II Whether the order is speaking: Yes/No Whether the order is reportable: Yes/No