2023 (5) TMI 637

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..... ause (b) of Section 148A of the Act. This aspect of the matter has been dealt with in the judgment rendered in Indus Valley Partners India Pvt. Ltd. case [ 2023 (2) TMI 1136 - DELHI HIGH COURT] Accordingly, the impugned notices and order are set aside. - W.P.(C) 3159/2023 & CM Nos.12199-200/2023 - - - Dated:- 15-3-2023 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TA .....

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..... l disposal at this stage itself. 5. The substantive prayers made in the writ petition read as follows : A. Issue a writ of and/or order and/or directions in the nature of certiorari or any other appropriate writ, order or direction quashing the Impugned Notice passed under Section 148 of the Act dated 30 March 2022 and the Impugned Order passed under clause (d) of Section 148A by the Respo .....

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..... ned show cause notice is legally flawed. 7. According to learned counsel for the petitioner, a minimum of seven (7) days timeframe had to be provided for filing a response. 8. A perusal of the aforementioned notice dated 22.03.2022 does indicate that the petitioner was called upon to file a reply via e-proceeding facility, albeit, on or before 25.03.2022. 9. Mr Chawla cannot but accept .....

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