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2024 (1) TMI 1024 - BOMBAY HIGH COURTJurisdiction - proper officer to issue SCN - impugned SCN issued by the Directorate of Revenue Intelligence (DRI) - HELD THAT:- As the show cause notice itself is issued by the Directorate of Revenue, the issue would go to the root of the jurisdiction of such authority issuing the show cause notice and as considered in the decision of the Supreme Court in Canon India Pvt. Ltd. [2021 (3) TMI 384 - SUPREME COURT]. In these circumstances, the present petition also needs to be admitted and be heard along with the batch of petition. The impugned show cause notice dated 13 July, 2012 shall remain stayed pending hearing and final disposal of the present petition - Reply affidavit to the petition be placed on record within a period of two weeks from today.
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