AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2023 (8) TMI 1125
X X X X Extracts X X X X
X X X X Extracts X X X X
....etitioner : Ms. Priyanka Lokhande with Ms. Divya Rai i/b. Enact Legal For the Respondent : Ms. Sangeeta Yadav ORDER P.C.: 1. Heard learned counsel for the petitioners and learned counsel for the respondents. 2. At the outset, learned counsel for the petitioners would submit that the issues as raised in the present petitions and subject matter of the impugned order would stand covere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. He has also drawn our attention to an order dated 6 June, 2023 passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India & Anr. and other Petitions, to which one of us (G.S. Kulkarni, J.) was a member, in which considering similar issues, the Court made observations in regar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e are subsequent events namely that by an order dated 2 May 2022 an amendment has been made by Finance Act 2022 in which it is alleged to overcome the effect of the decision of the Supreme Court in Canon India Pvt. Ltd. (supra). It is informed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also subject matter of challenge in writ petition(s) filed before the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service. 3. Interim order passed earlier shall continue to operate till the final decision of the petitions. 4. Liberty to the parties to move the Court after the proceedings are decided by the Supreme Court. 5. In the meantime, the parties are d....