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of <h1>High Court emphasizes timely investigations and compliance with court orders for show cause notices</h1> <h3>Elantra Exports Pvt. Ltd. and Boxster Impex Pvt. Ltd., Dunox Trading & Exports Pvt. Ltd. Versus Union of India & Ors</h3> Elantra Exports Pvt. Ltd. and Boxster Impex Pvt. Ltd., Dunox Trading & Exports Pvt. Ltd. Versus Union of India & Ors - TMI Issues:Extension of time for completing investigation and issuance of show cause notices.Analysis:The High Court of Bombay, in a case involving writ petitions, addressed the issue of extending time for completing investigations and issuing show cause notices. Initially, by an order dated September 22, 2020, the court directed the respondents to de-freeze the petitioner's bank account and complete the investigation within three months. Subsequently, the Revenue filed interim applications seeking a six-month extension, which was granted by a Coordinate Bench on February 24, 2021. The present interim applications were filed seeking a four-week extension from June 29, 2021, for the issuance of final show cause notices by the Jurisdictional Commissionerate. The applicant-revenue contended that the investigation was completed on June 24, 2021, and draft show cause notices were forwarded for issuance. The court noted that the show cause notices had already been issued and observed that since the investigation was completed within the stipulated time, there was no impediment for the revenue to issue the show cause notices.In conclusion, the High Court disposed of the interim applications, emphasizing that the revenue had complied with the court's directives regarding the completion of the investigation within the specified time frame. The court found no reason to hinder the issuance of show cause notices by the revenue. The judgment highlighted the importance of timely completion of investigations and adherence to court orders in matters concerning the issuance of show cause notices.
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