2022 (6) TMI 154

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....T BECHU KURIAN THOMAS, J. Petitioner seeks the following reliefs :- i. To issue appropriate writ order or direction declaring that the 2nd respondent is not entitled to cancel Ext.P7 and Ext.P8 form 3 Certificates issued to the petitioner under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. ii. To issue a writ of certiorari or other appropriate writ or order or direction quas....

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....enged Ext.P12, the same being only a notice granting an opportunity of hearing to the petitioner to appear before the 2nd respondent, no prejudice will be caused to the petitioner, if the same is continued. 3. Grievance of the petitioner is with respect to the applications filed by him under the Vivad Se Vishwas Scheme formulated under the Direct Tax Vivad Se Vishwas Act, 2020 in respect of the a....

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.... consider the request put forth by the petitioner itself through Ext.P10 and Ext.P11, interdicting the same does not augur well in the interest of justice and that if any decision is taken pursuant to Ext.P12 the aggrieved can seek appropriate remedies before the proper forum. 5. Having considered the submissions made across the Bar and on a perusal of Ext.P12, I am of the view that the Departmen....