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2024 (1) TMI 1085 - BOMBAY HIGH COURTDelayed adjudication of the show cause notice - Jurisdiction to issue SCN - SCN issued by the Directorate of Revenue Intelligence - HELD THAT:- No different view can be taken from what has been taken in the case FARMICO COMMODITIES PRIVATE LIMITED (FORMERLY KNOWN AS WADHWANI COMMODITIES TRADING PVT. LTD.) VERSUS THE UNION OF INDIA THROUGH THE SECRETARY, DEPARTMENT OF REVENUE & ORS. [2023 (9) TMI 1413 - BOMBAY HIGH COURT], that is to admit the present petition. This Court had directed adjudication of the show cause notice, keeping open the contentions of the petitioners to be urged on such issues before the adjudicating authority. In so far as the interim reliefs are concerned, the impugned show cause notices dated 20 June 2007 and 24 May 2010 shall remained stayed. However, the respondents are at liberty to move this Court for vacating of the interim stay if the respondents are of the opinion, that such orders ought not to be continued and / or after the decision of the Supreme Court on the review proceedings filed in M/s Canon India Pvt. Ltd. and of the final adjudication on the challenge to the Finance Act 2022.
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