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2022 (8) TMI 593

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..... rected to issue show cause notice to the appellant within 15 days from the date of receipt of the server copy of this order granting not less than 10 days from the date of receipt of the show cause notice to submit a reply by the appellant. It is thereafter the show cause notice shall be adjudicated and a speaking order be passed on merits and in accordance with law. Appeal disposed off. - M. .....

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..... d order, the prayers sought for by the appellant / writ petitioner for grant of an interim order pending disposal of the writ petition has been negated. 3. We have elaborately heard the learned Advocates appearing for the parties. The learned Advocate appearing for the appellant would submit that the writ petition itself can be disposed of by this Court and the appellant / writ petitioner does .....

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..... ovisions of the Act. 5. The learned standing counsel appearing for the respondent department, on the other hand, would submit that during the course of investigation, it is the appellant, who had voluntarily came forward to deposit a sum of Rs.40 lakhs and the appellant cannot be heard to say that it is the department, which has effected such recovery. Further, the learned standing counsel, on .....

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..... not to initiate any coercive action against the appellant. (iii) With regard to the submission that the appellant s input tax credit ledger has been blocked, the same is an independent issue and cannot be considered in this writ petition. However, liberty is granted to the appellant to work out his remedies in accordance with law on the said issue. 7. The appeal along the connected appl .....

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