TMI Blog2020 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... d that till further orders, no coercive steps shall be taken against the petitioner pursuant to the notice dated 30th September, 2020. List the matter on 27th January, 2021. - W.P. (C) 8590/2020 - - - Dated:- 9-11-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. J.K. Mittal, Advocate with Ms. Vandana Mittal, Advocate. Respondents Through: Mr. Alok Singh, Advocate for respondent No.1. Mr. Satish Aggarwala, Advocate with Mr. Gagan Vaswani, Advocate for respondent No.2. Ms. Enatoli Sema, Ms. Anushree Narain, Advocates for Ms. Sonu Bhatnagar, Advocate for respondent No.3. O R D E R CM Appl.27688/2020 (exemption) in W.P. (C) 8590/2020 Allowed, subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation. He further states that respondent No.2/DGGSTI has concealed material facts in the impugned show cause notice i.e. verification and proceedings already conducted by the jurisdictional officer for the same period, and consequently, the same has been issued contrary to the law explained by this Court in eBIZ.com (P) Ltd. v Union of India, 2016 (44) S.T.R. 526 (Del.) dated 01st September, 2016 wherein it was held that the records of the earlier audits are relevant material before initiating fresh proceedings. He points out that the said judgment is now confirmed by the Supreme Court vide order dated 23rd January, 2019 whereby Civil Appeal No. 8082/2018 preferred by the Union of India had been dismissed. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, learned counsel accepts notice on behalf of respondent No.1. Mr. Satish Aggarwala, learned counsel accepts notice on behalf of respondent No.2. Ms. Enatoli Sema, learned counsel accepts notice on behalf of respondent No.3. Mr. Satish Aggarwala, learned counsel for respondent No.2 states that he has no instructions in the present case. Keeping in view the aforesaid as well as the order dated 09th July, 2019 passed in W.P.(C) W.P.(C) 7235/2019 , it is directed that till further orders, no coercive steps shall be taken against the petitioner pursuant to the notice dated 30th September, 2020. Learned counsel for respondents pray for and are permitted to file their counter affidavits within four weeks. Rejoinder affi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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