2026 (7) TMI 1113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Muskan Gupta, Advocate, and Mr. Vivek Sharma, Advocate,. For the Respondent: Ms. Samdisha Kaur, AAG, Punjab assisted by Mr. Gagan Sharma, STO, Special Investigation & Preventive Unit, Amritsar. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. Show Cause Notice (DRC-01A) dated 02.02.2025 (Annexure P-5) is assailed in this Writ Petition, primarily on the ground that there is no application of mind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t it into Order-in-Original reasoning • Add "knowledge and connivance inferred from facts" language • Draft a defence-proof rebuttal against "buyer not responsible" plea. Just say "add OIO version" or "make it lethal" Enhanced Verification Findings on Non-Movement of Goods (Vehicle-wise Analysis)." 3. Learned counsel for the petitioner submit....