IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6138 of 2026 ====================================================== ITC Limited, Through its Authorized Representative, Satya Prasad, Aged about 40 years, Gender Male, Son of P Manamtha Rao, resident of 07 Main Road Gudari PO and P.S. Gudari, Rayagada, Odisa Pincode - 765026, and presently working as Branch Manager, Patna Marketing Branch ITC Patna District- Patna. ... ... Petitioner/s Versus 1. Commissioner of Central GST and Central Excise, Patna-1, 3rd Floor CR Building (Annexe), Bir Chand Patel Path, Patna- 800001. 2. Assistant Commissioner, CGST and CEX Division Bhagalpur, Ground Floor, Kiran Vatika, ShitlaSthan Road, Tilakmanjhi, Bhagalpur-812001. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sachindra Kumar Tiwary, Advocate. For the Respondent/s : Mr. Anshuman Singh, Sr. S.C., CGST & CEX ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 2 21-07-2026 Heard Mr. Sachindra Kumar Tiwary, learned counsel for the petitioner and Mr. Anshuman Singh, learned senior standing counsel for the CGST & CEX. 2. Petitioner in the present writ application is seeking the direction/directions in the nature of certiorari, calling for the records of the Respondents culminating in the issuance of Show Cause notice No. V(48)(15) 32-Adjn/2008 dated 24.12.2025 which has been lying un-adjudicated for a period of nearly 17 years 3. It is pointed out that the issues raised in the writ Patna High Court CWJC No.6138 of 2026(2) dt.21-07-2026 2/2 application are squarely covered by the judgment passed on 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters. 4. This writ application is thus, disposed of in terms of our judgment dated 21.04.2026 in C.W.J.C. No.5664 of 2026 and 2 other analogous matters. ritik/-dolly/- (Rajeev Ranjan Prasad, J) ( Sunil Dutta Mishra, J) U