TMI Blog2023 (12) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... LP(13473) For the Petitioner(s) No. 1 : Mr. Avinash Poddar(9761) For the Petitioner(s) No. 1 : MS Anchal A Poddar(13386) For the Respondent(s) No. 1,2,4,5,6 For the Respondent(s) No. 3 : Advance Copy Served To Government Pleader/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Avinash Poddar for the petitioner. 2. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued by the Central Board of Indirect Taxes and Customs. 3. It was therefore submitted that such extension is not sustainable in law and is contrary to the provision of Section 168A of the Act. 4. Considering the above submissions, issue Notice returnable on 8th February, 2024. By way of ad-interim relief, no final order shall be passed by the respondent authority pursuant to the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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