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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2004 (3) TMI 104

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....[Order per : Justice K.K. Usha, President]. - Pursuant to our Misc. Order No. 34/04-NB(A), dated 13-2-2004, the Dy. Commissioner Division III and IV have filed affidavits. In the above affidavits, it has been stated as follows : "5.1. The said SLP has been admitted by the Apex Court. In these circumstances, the Apex Court may decide either in favour or against the Department. In case the decisi....

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....st respectfully submitted that it may not be the rightful observation that the Show Cause Notice is intended to set at naught the relief ordered by the Hon'ble Tribunal. 5(iii) It is further stated that the impugned Show Cause notice is only a protective notice for demand. The said Show Cause notice shall be decided only in accordance with the law as laid down by the Hon'ble Supreme Court on th....

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.... Court and is pending with the Hon'ble Court. The grounds for filing the SLP and the questions of law framed for consideration of the Hon'ble Supreme Court appear to be equally relevant and applicable to the present notice which relates to a Noida based unit of the party. Accordingly, the Show Cause notice will be subject to the decision of the Hon'ble Supreme Court in the said SLP." 3. We hear....