2021 (1) TMI 268

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..... ALA) 1. We have heard Mr. Jaimin R. Dave, the learned counsel appearing with Mr.Raj Tanna, the learned counsel for the writ applicant. 2. After arguing the matter for some time, Mr. Dave made a request that he may be permitted to delete the prayer in terms of para 7(A) in the writ application. Thus, the challenge to the validity of Clause (m) of Section 121 and Section 125 of the Sabka Vishwas ( .....

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..... pursuant to the summons under Section 14 of the Central Excise Act, 1944, the declaration of self assessment cannot be accepted. 5. According to the learned counsel, the Designated Committee is not correct in taking such view and at least an opportunity of hearing should have been given before taking such a view. 6. Let Notice for final disposal be issued to the respondents, returnable on 19.01. .....

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