9911796707
TMI Blog2022 (3) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the order dated 7th March, 2022 in W.P.A. No.2692 of 2022. The said writ petition was filed by the appellants praying for issuance of writ of mandamus to quash the order dated 28th January, 2022 and the show cause notice dated 4th September, 2017 issued by the second respondent; for a writ of declaration to declare the order dated 28th January, 2022 and the show cause notice dated 4th September, 2017 as invalid and for a direction upon the respondent nos.2 and 3 to return non-relied upon documents (Non RUDs) and relied upon documents (RUDs) as mentioned in the seizure list dated 12th September, 2017 and to prohibit the respondents from adjudicating the show cause notice. The learned Writ Court by the impugned order dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier occasions and the present impugned order was passed in the third writ petition filed by the appellants. Further, the learned counsel submitted that no case has been made out for invoking the extended period of limitation under Section 11A of the Act. It is further pointed out that unless and until the documents are returned to the appellants, they will not be in a position to submit an effective reply to the show cause notice thereby denying them reasonable opportunity. 4. The learned counsel further submitted that though there was a prayer in the writ petition to quash the show cause notice, in this appeal the appellants do not wish to press the said relief sought for. The said submission is placed on record. 5. The learned standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice. We take note of the submission of the learned counsel for the appellants that if the appellants are not afforded reasonable opportunity to examine the documents, they will not be in a position to submit an effective reply to the show cause notice. However, we wish to add a caveat to this submission that while it may be true that the appellants should have an effective opportunity to submit a reply to the show cause notice, that would not automatically entitle the appellants for return of the documents to them as the adjudication is yet to commence. 9. Therefore, we are of the view that if the appellants are permitted to examine the documents in the office of the respondents and permitted to take photostat copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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