TaxTMI 
TaxTMI 
2025 (2) TMI 756
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....hreyansh Kushwaha, Mr. Jatin Kumar Gaur, Mr. Paras Aneja & Mr. Aman Ahluwalia Advs. (M:9999500576) For the Respondent Through: Mr. Aditya Singla, SSC, CBIC with Officer Mr. Rahul Jain, Mr. Ritwik Saha & Mr. Umang Mishra, Advs. (M: 9958846148) ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India challengin....
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.... on 7th October, 2022. It is further submitted that the Petitioner was informed that the said investigation was closed vide letter dated 24th January, 2023. However, one year after the said closure, another summons was issued on 6th February, 2024 and the said investigation is still not concluded. 5. The allegation of Ms. Manish, ld. Counsel for the Petitioner, is that the Petitioner is subjected....
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.... case is distinct from the earlier investigation which was closed. 7. Heard. Firstly, this Court is of the opinion that the Department must refrain from repeatedly resorting to coercive measures during the investigation on the ground of non-cooperation, while simultaneously deferring the initiation of adjudication proceedings. Such conduct of deferring closure of investigation coupled with coerci....