2022 (1) TMI 473

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....P for the Respondent Nos. 4 and 5.   P.C. :- Mr. Mishra, learned counsel for the respondent nos. 4 and 5 waives service. Issue notice upon the respondent nos. 1 to 3, returnable on 28th March, 2022. 2. The petitioner has impugned the notices dated 18th August, 2021 and 30th August, 2021 annexed at Exhibits 'O' and 'Q' respectively as without jurisdiction and in violation of principles of n....

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....el also placed reliance on the judgment of this Court in case of Kitchen Essentials and Ors. v/s. The Union of India and Ors., 2021-TIOL-2105-HC-MUM-CUS delivered on 26th October, 2021 in support of the submission that respondent no.5 has no jurisdiction to issue any notice of demand or even to carry out any investigation in the assessment already completed by the respondent no.3 at Mumbai. 4. Pe....

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..../s. Canon India Pvt. Ltd. (supra) and has also proposed to file review petition against the decision of this Court in case of Kitchen Essentials and Ors. (supra). Learned counsel for the Revenue states that in this case the respondent no.5 has not even issued show-cause notice. 5. Dr. Kantawala, learned counsel for the petitioner also relied upon the judgment of this Court in case of Commissioner....

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.... decision of the Hon'ble Supreme Court in case of M/s. Canon India Pvt. Ltd. (supra). 8. The respondent nos.4 and 5 and their subordinate Officers are directed not to proceed with the impugned demand notices dated 18th August, 2021 and 30th August, 2021 annexed at Exhibits 'O' and 'Q' respectively and not to proceed with the investigation proposed by them pursuant to the impugned demand notices a....