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2020 (3) TMI 978
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....th Mr. Joao Mariano P. Dias, Advocate for the Petitioner. Ms Priyanka Kamat, Standing Counsel for the Respondents. P.C. :- Heard Mr. Joseph Kodianthara, the learned Senior Advocate, who appears along with Mr. Joao Mariano Dias for the Petitioner and Ms. Priyanka Kamat, learned Standing Counsel for the Respondents. 2. The challenge in this Petition is to the communications dated ....
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.... the impugned communications, in fact, afford the Petitioner an opportunity for voluntary compliance. In case this opportunity is not availed by the Petitioners, appropriate legal action for recovery of the interest due for the delay in filing of returns shall be initiated. She clarifies that this means that a show cause notice will be issued. Upon service of such show cause notice, the Petitioner....