TMI Blog2021 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice in terms of the Circular No.1053/02/2017-CX dated 10.03.2017 - HELD THAT:- The proceedings being at the preliminary stage be concluded at the earliest and also the submission of the learned counsel for revenue that they would not take any coercive steps till adjudication is completed, it would be appropriate to dispose off the matter in the stated manner in order to avoid any pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has filed the present writ petition challenging the show-cause notice dated 22.04.2021 as being void, illegal, time barred, beyond authority and hence unconstitutional. 2. The primary contention of the petitioner is that prior to issuance of show-cause notice, the petitioner is entitled for consultation with the Noticee before issuance of show-cause notice in terms of the Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement that the proceedings being at the preliminary stage be concluded at the earliest and also the submission of the learned counsel for revenue that they would not take any coercive steps till adjudication s completed, it would be appropriate to dispose off the matter in the following manner in order to avoid any procrastination of the proceedings which are at nascent stage. It is made cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made clear that all contentions of both sides are kept open as no adjudication is made relating to the contentions raised. The petitioner to appear before the Show-cause Notice Issuing Authority on 24.06.2021. Needless to state that the petitioner shall cooperate with the authorities for expeditious disposal of the proceedings. In light of the above discussion, the petition is disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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