2022 (9) TMI 917

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....39;BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Naveen Malhotra with Mr Ritvik Malhotra, Advocates. Mr Akhil Krishan Maggu, Advocate. Respondent Through: Mr Rajesh Mishra, Sr. Standing Counsel with Ms Meenal Duggal, Advocate. RAJIV SHAKDHER, J. (ORAL): 1. The above-captioned writ petitions raise common issues. 1.1 The issues, which the writ petition raise, have been etch....

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....vance articulated by the petitioners is, that they are not being afforded the opportunity to cross-examine the persons whose statements are relied upon against them. The persons, whose statements are relied upon by the respondent/revenue are alluded to in paragraph 79 (B-H) of the aforementioned SCN. (iii) The third grievance raised by the petitioners concerns the jurisdiction of the auth....

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....h the respondent/revenue. 3.4 As far as the aspect concerning the opportunity to cross-examine persons who are named in paragraph 79 (B-H) is concerned, Mr Mishra says that the same can only occur, after a final reply is filed by the petitioners. 3.5 Mr Mishra says, that at present, the petitioners have only filed an interim reply. 4. In rejoinder, counsel for the petitioners submit, that....