https://www.taxtmi.com/caselaws?id=772757 Bombay HC dismissed petitions challenging maintainability and proper officer authority for issuing show cause notices. Following SC decision in Canon India Pvt. Ltd., court held DRI officers are proper officers for issuing notices and upheld Validation Act empowering them. Despite petitioners' arguments for extraordinary jurisdiction due to additional grounds beyond Canon India precedent, HC refused to bypass statutory alternative remedies. Court noted all contentions could be raised before Appellate Authority and pre-deposit requirement doesn't render statutory remedy inefficacious. Petitions disposed as alternative appellate remedy available. en-us Mon, 09 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772757 Bombay HC dismissed petitions challenging maintainability and proper officer authority for issuing show cause notices. Following SC decision in Canon India Pvt. Ltd., court held DRI officers are proper officers for issuing notices and upheld Validation Act empowering them. Despite petitioners' arguments for extraordinary jurisdiction due to additional grounds beyond Canon India precedent, HC refused to bypass statutory alternative remedies. Court noted all contentions could be raised before Appellate Authority and pre-deposit requirement doesn't render statutory remedy inefficacious. Petitions disposed as alternative appellate remedy available. Case-Laws Customs Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772757