TaxTMI 
TaxTMI 
2023 (8) TMI 1397
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.... 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 direction quashing and setting aside the impu....
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....s 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) Issue a writ, order, or direction restraining the Respondents from ....
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....eferring 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 submit that what is primarily challenged is the show cause notice dated 1st October 201....
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....rders 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 gone into in the adjudication of the proceedings of the show cause notice. We keep open al....