TMI Blog2023 (2) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged in these writ petitions and for the adjudication proceedings to be concluded in a timebound manner. The Court also does not consider it appropriate therefore to express any view on any of the contentions raised in these writ petitions at the present stage. The following directions are issued: (i) Each of the Petitioners will file their replies to the impugned SCN positively on or before 1st March, 2023; (ii) The Petitioners are permitted to urge all the pleas available to them in law, including the ones urged in the present petitions, in their reply to the impugned SCN. (iii) The adjudicating authority will take into account all such pleas and deal with them in the adjudication order to be passed after giving the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., the period prior to coming into force of the aforementioned provision of the CGST Act. 4. The SCN, issued on 8th February, 2022 was required to be replied within a period of 30 days of the receipt of that notice. The present writ petitions were filed some time in July 2022 and were listed first for hearing before this Court on 7th December, 2022, when at the request of learned counsel for the Petitioners, it was listed for today. Throughout this period, there has been no stay of the proceedings pursuant to the impugned SCN. The Court is nevertheless informed by Mr. Tarun Gulati, learned Senior Counsel appearing for the Petitioners, that notwithstanding the Petitioners not having replied to the SCN till date, the adjudication proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... better course would be to permit the Petitioners to raise all the pleas that they have urged in the present petitions in their reply to the impugned SCN that has been challenged in these writ petitions and for the adjudication proceedings to be concluded in a timebound manner. The Court also does not consider it appropriate therefore to express any view on any of the contentions raised in these writ petitions at the present stage. 8. Accordingly, the following directions are issued: (i) Each of the Petitioners will file their replies to the impugned SCN positively on or before 1st March, 2023; (ii) The Petitioners are permitted to urge all the pleas available to them in law, including the ones urged in the present petitions, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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