2021 (4) TMI 795

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...., Adv. for R-1. Mr. Ravi Prakash, Adv. for R-2 & 3. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.14802/2021 1. Allowed, subject to just exceptions. W.P.(C) No.4794/2021 2. Mr. Nikhil Gupta, who appears for the petitioner, raises an issue, which, perhaps, may concern a whole lot of other matters too. The issue raised is, that the Dir....

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....hose cases], once the DGAP does not permit the noticee to put on record the relevant material, that material cannot be placed even before the NAPA in view of the "Procedure & Methodology" put in place by it. 2.3. The NAPA, as per clause (25), of the same framework permits the interested parties/noticees to file only written submissions, and address oral arguments albeit with its permission. Cla....