Neutral Citation No. - 2025:AHC:113953-DB Court No. - 3 Case :- WRIT TAX No. - 3139 of 2025 Petitioner :- M/S Novitech Health Care Private Limited Respondent :- Commissioner Cgst And Central Excise And 5 Others Counsel for Petitioner :- Harshit Singh,Shrey Singh Counsel for Respondent :- A.S.G.I.,Parv Agarwal Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel for the parties. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner seeking the following reliefs: "1. Issue a writ in the nature of Certiorari or any other appropriate writ, direction or order thereby quashing the impugned Show Cause Notice dated 19.06.2025 bearing DIN 20250653ZX0000001E08 in F. No IV-CGST(9)AE/Agra/NHC/94/2024. 2. Issue a writ in the nature of Mandamus or any other appropriate writ, direction or order thereby directing the respondent no.2 that subsequent proceedings against the petitioner on the same subject matter for FY2018-19 and 2020-21 is barred by Section 6(2)(b) of CGST Act." 3. Sri Lokesh Goyal, learned counsel for the petitioner, submits that for the financial years 2018-19 and 2020-21, a show cause notice has already been issued for both the years and the assessment is being completed for the financial year 2020-21 by the U.P. GST. In light of the same, he submits that the CGST cannot issue show cause notices for the same periods. Upon considering the arguments made before us, we are of the view that since the matter is at the show cause notice stage, this information may be apprised by the petitioner to the authorities concerned in his reply/objection and the authorities concerned should consider the same in accordance with section 6(2)(b) of the CGST Act, 2017. Petitioner's time to file reply/objection is extended until August 07, 2025. With the above direction, the writ petition is disposed of. We make it clear that we have not gone into the merits of the case. Order Date :- 15.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad