2022 (10) TMI 409

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.... K.J. Bhatt, Advs. Respondent Through: Mr Satyakam with Mr Alok Raj, Advs. [Physical Court Hearing/Hybrid Hearing (as per request] RAJIV SHAKDHER, J. (Oral): 1. This writ petition came up for hearing for the first time on 05.04.2022, when after hearing the counsel for the parties, we had inter alia recorded the following: "2. This writ petition is directed against the order da....

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.....03.2022. 4. Issue notice. 4.1. Mr Satyakam accepts notice on behalf of the respondent. 5. Mr Satyakam says that he will revert with instructions, on the next date of hearing. 5.1. In case instructions are received to resist the petition, counter-affidavit will be filed before the next date of hearing. 6. Prima facie, according to us, there would be a l....

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....dopted by the Central Government vis-à-vis central tax. 4. Accordingly, the matter was posted for hearing today i.e., 26.09.2022. 5. Mr Satyakam, in the meanwhile, has filed a copy of the Circular dated 20.09.2022, which bears the following title: "Modification of Guidelines for Tax Authorities for Inspection, Search and Seizure dated 01.12.2020." 5.1 The directions/clarificatio....