Itc Limited, v. Commissioner Of Central Gst And Central Excise,
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) 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.
(Rajeev Ranjan Prasad, J) ( Sunil Dutta Mishra, J) ritik/-dolly/- U