2022 (12) TMI 1231

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..... hat they had fraudulently availed input tax credit - HELD THAT:- The learned counsel for the petitioners states that although the replies to the Show Cause Notice (SCN No. 8/2021) were termed as interim replies, the same may be considered as final and the adjudicating authority may proceed on the said basis. Insofar as the petitioner s request for permission to cross-examine certain witnesses .....

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..... or Standing Counsel with Mr Dhruv and Ms Vaishali, Advocates. O R D E R 1. The petitioners has filed the present petition, inter alia, praying as under: a) issue a writ of mandamus directing the Respondent Authority to conclude the adjudication proceedings expeditiously and in the meantime, release the seized perishable goods; b) direct the Respondent to allow the cross examin .....

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..... SCN No.8/2021) under Section 130 of the Central GST Act, 2017, which has not been adjudicated as yet. The petitioners submitted an interim reply dated 22.07.2021 to the aforesaid show cause notice. 5. The petitioners also sought cross-examination of certain officers of the DGCI and other witnesses as mentioned in the present petition. 6. The learned counsel for the petitioners states that al .....

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