Can DRI Issue Show Cause Notices? Examining Proper Officer Status and Retrospective Law Amendments' Impact.

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....Jurisdiction - power of DRI to issue SCN - Proper Officer or not - The amendment in the act has been brought on the statute and whether it can have effect retrospectively when in case of all these matters, show cause notices have been issued prior to the amendment having come into force is not the question to be deliberated upon as argued by both the sides. - HC....