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2023 (8) TMI 1164 - BOMBAY HIGH COURTMaintainability of petition - issue sub-judice before the Supreme Court - Jurisdiction to issue show cause notice - Power of DRI - HELD THAT:- The first order passed on the proceedings of IDEA CELLULLAR LTD., INGRAM MICRO INDIA PVT. LTD. GE T AND D INDIA LTD., S. KUSHALCHAND AND COMPANY, GLOBAL EXIM, JINESH T. VIKAM, CHANDRESH G. PATEL, VIJAY G. PATEL VERSUS THE UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL, ADDITIONAL DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE MUMBAI ZONAL UNIT AND ORS. [2023 (6) TMI 1302 - BOMBAY HIGH COURT], whereby this Court has noted that there is a Review Petition arising out of the decision of the Supreme Court in M/s Canon India Private Limited [2022 (8) TMI 888 - SC ORDER], which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, is also challenged before the Supreme Court in the proceedings of Writ Petitions which too are pending - It was held that as the principal issue is sub-judice before the Supreme Court as noted in the order dated 6 June, 2023 passed in Idea Cellular Ltd., we are of the opinion that this petition also needs to be admitted. It appears that the issues are not different from what the Court considered in the case of Idea Cellular Ltd., VIRAL KANUBHAI MEHTA VERSUS UNION OF INDIA & ORS. [2023 (8) TMI 930 - BOMBAY HIGH COURT]. Impugned order stayed.
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