2023 (9) TMI 1413

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.... Mr. Jas Sanghavi, i/b. PDS Legal, for the Petitioner. Mr. Karan Adik, a/w. Mr. Saket Ketkar, for Respondent Nos. 1 and 2. Ms. Sangeeta Yadav, for Respondent Nos.3 and 4. P.C:- Heard Mr. Sanghavi, learned Counsel for the Petitioner, Mr. Adik, learned Counsel for Respondent Nos. 1 and 2 and Ms. Yadav, learned Counsel for Respondent Nos .3 and 4. 2. This petition under Article 226 of ....

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.... not only concerning a show cause notice but also on an Order-In-Original passed on the show cause notice, have issued Rule and have granted interim reliefs. Our attention has been drawn to an order passed by this Court dated 6th June 2023 in Writ Petition No.1204 of 2018 and other writ petitions (Idea Cellular Ltd. vs. The Union of India & Anr.), order dated 25th July 2023 in Writ Petition No.192....

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....e impugned show cause notice, which is dated 1 st October 2019. 3. Mr. Mishra, learned counsel for the Respondents-Revenue would submit that what is primarily challenged is the show cause notice dated 1 st October 2019 on the ground that the issue in regard to the legality of its issuance is covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner....

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....ion 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 all contentions of the Petitioner on all the prayers and more particularly including on prayer clauses (b) and (c). 6. The petition is accordingly disp....