TaxTMI 
TaxTMI 
2021 (9) TMI 1377
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..... Adv. J. B. Mishra & Adv. Sangeeta Yadav ORDER P.C.: The Petition has been filed by the Petitioners seeking the following reliefs: (a) That this Hon'ble High Court be pleased to issue a Writ of Prohibition or a Writ of Certiorari or a Writ in the nature of Prohibition and/or Certiorari any other writ, order or direction an calling for a records of the case of the Petition and thereafter rest....
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....rt in paragraph nos. 15 & 16 has held as follows: "15. It is well known that when a statute directs that the things be done in a certain way, it must be done in that way alone. As in this case, when the statute directs that "the proper officer" can determine duty not levied/ not paid it does not mean any proper officer but that proper officer alone. We find it completely impermissible to allow a....
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....ontemplated by Section 28(4) is by the same authority and not by any superior authority such as Appellate or Revisional Authority. It is therefore clear to us that the Additional Director General of DRI was not "the" proper officer to exercise the power under Section 28(4) and the initiation of the recovery proceedings in the present case is without any jurisdiction and liable to be set aside." 3....