2023 (8) TMI 1397

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....etitioner. Mr. Jitendra B. Mishra a/w. Mr. Ashutosh Mishra and Mr. Rupesh Dubey for the Respondents. P.C. . We have heard Mr. Rastogi, learned counsel for the Petitioner on this petition. At the outset, we need to note the prayers as made in this petition, which reads thus:- "a) Issue a writ, order, or direction in the nature of Mandamus, or any other appropriate writ, order, or ....

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....onjoint reading of the said Notifications thereof empowers Respondent No.3 to issue the impugned Show Cause Notice dated 01.10.2019 (Exhibit A); d) Issue a writ, order, or direction staying the implementation, operation and execution of the impugned Show Cause Notice dated 01.10.2019 (Exhibit A) and proceedings emanating therefrom, pending disposal of the present writ petition; e....

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....a Pvt. Ltd. Vs. Commissioner of Customs 2021 SCC Online SC 200 . He would submit referring to prayer clauses (b) and (c) that the powers under Section 97 of the Finance Act cannot be exercised, so as to retroactively validate actions of Respondent No.3 in issuing the impugned show cause notice, which is dated 1st October 2019. 3. Mr. Mishra, learned counsel for the Respondents Revenue would sub....

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....se of Canon India Pvt. Ltd. Vs. Commissioner of Customs (supra) and pass appropriate orders on the show cause notice. 5. We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be go....