Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (6) TMI 1088

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ued Show Cause Notice under Regulation 17(1) of CBLR, 2018 appointing the Inquiry Officer who has also culminated his inquiry into the Inquiry Report as submitted before the Respondent Principal Commissioner and copy thereof has also been duly provided to the Appellant/CB under letter dated 29.01.2022 - In terms of Regulation 17(7) of CBLR, 2018, the Principal Commissioner is required to pass his Final Order after considering the Inquiry Report and representation of the CB, within a period of 90(ninety) days from the date of submission of the report by the Inquiry Officer. A period of 59 (fifty nine) days from the date of issuance of copy of Inquiry Report to the Appellant/CB has already expired and as such, at all probability, the responde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation 16(1) of CBLR, 2018 has been confirmed and ordered to be continued pending proceeding under Regulation 17 of CBLR, 2018. 2. Considering the urgency involved due to suspension of CB Licence, we allow the application for early hearing of the Appeal in the interest of justice. Since we find that a very short question is involved, with the consent of the Ld.Authorized Representative appearing for the respondent Principal Commissioner, we take up the Appeal itself for hearing. 3. At the outset, the Ld.Advocate appearing for the Appellant/CB submitted that though the Appeal and application were filed in November, 2021, the same could not be moved and during pendency of the same, a Show Cause Notice No.08/2021 Commr. (A A) dated 02.1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2018 has already reached its penultimate stage, the respondent Principal Commissioner may be directed to pass the Final Order at an early date after considering all the points raised by the Appellant/CB herein. 5. The Ld.Authorized Representative appearing on behalf of the Respondent Principal Commissioner acknowledging the above facts has also fairly submitted that any decision on merit in the present Appeal may not be of any relevance since the proceeding under Regulation 17 of CBLR, 2018 has already reached its penultimate stage before the Principal Commissioner. 6. After hearing both the sides and on perusal of documents and records made available before us, we find that after the impugned order dated 02.11.2021 confirming the sus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates