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2020 (3) TMI 858

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..... the impugned show cause notice dated 14.11.2012 and therefore, no useful purpose will be served by relegating the Assessee before the concerned authority - HELD THAT:- No interference is called for in the order of the learned Single Judge, which in our opinion, adequately protects the interest of the Assessee / appellant before the concerned authority as well. It is needless to say that explanatio .....

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..... #39;BLE MR.JUSTICE R.SURESH KUMAR For Appellant : Mr.N.Murali Kumaran For Respondent : Mr.V.Sundareswaran And Mr.T.Chandrasekaran JUDGMENT DR.VINEET KOTHARI, J. This Writ Appeal has been filed by the Assessee M/s.Nakoda Unique Gold Private Limited, against the order of the learned Single Judge dated 10.06.2013 by which W.P.No.31842 of 2012 filed by the Assessee was di .....

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..... ever, any final decision of the respondents is subject to the outcome of the investigation already taken up with the appropriate Government and they shall not conclude anything until the position is made clear by the authorities of the Kingdom of Thailand. 2. Learned counsel for the appellant Assessee Mr.Murali Kumaran submitted that till the clarification is issued by the Kingdom of Thailan .....

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..... authority. Since the learned single Judge has already protected the interests of the Assessee / appellant that no final order will be passed by the concerned authroity without appropriate explanation with regard to the treaty to the Kingdom of Thailand, we think that when such clarifications are received by the Government, the Assessee is bound to again have his say before the concerned authority. .....

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