2021 (3) TMI 441

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....han, Mr. Nikunj Verma, Mr. Lakshya Dheer, Ms. Sneha and Mr. Zubin Sengh, Advs. Respondents: Mr. Ravi Prakash, Advocate. ORDER 1. We have heard Mr. Ravi Prakash, who appears on behalf of the Revenue, in the matter. 2. In the course of the arguments, one of the things that has emerged is that amounts were collected, according to the petitioner-company, without issuance of a show cause no....