2025 (2) TMI 756

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....nish, Mr. Priyadarshi Manish, Mr. Shreyansh 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 ....

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..... The first summons is said to have been issued 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 th....

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....ed, on instructions, that the investigation in this 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 d....

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....ne at the earliest. Therefore, the Department is directed to complete the investigation and issue a show cause notice within a period of three months from now. 11. In the meantime, since the demand, which is yet to be computed, seems to be only in the range of Rs. 30 crores and considering the amount of business that the Petitioner is doing, it is directed that the Petitioner shall deposit a su....