9911796707
TMI Blog2023 (6) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. The copy of a hand-written letter dated 12.04.2022 filed along with this petition indicates that it does not bear any acknowledgement. It is also significant to note that no letter dated 26.04.2022 is placed on record. Admittedly, the petitioner did not take any steps thereafter for one year. However, he sent a letter dated 12.04.2023, which was one year thereafter under legal advice - The petitioner is to respond to the said Show Cause Notice by 05.06.2023. However, the learned counsel for the petitioner submits that he would require an extension of further ten days. The Adjudicating Officer is requested to adjudicate the same as expeditiously as possible and preferably within a period of eight weeks from 15.06.2023 - petition dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present case." 2. A search was conducted at the premises of the petitioner on 16.02.2022. The petitioner claims that the search was conducted in a high handed manner and during the search operations, the petitioner was forced to make a deposit of ₹1,15,00,000/- under threat and coercion. 3. It is further stated that thereafter the petitioner had appeared before respondent No. 1 on 24.02.2022 but was forced to sign certain documents. 4. The petitioner states that thereafter he sent letters dated 12.04.2022 and 26.04.2022 seeking for the documents and further retracting the statements made by him on 17.02.2022 and 24.02.2022. 5. The petitioner further claims that in August, 2022, he was contacted by the respondents and was di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was one year thereafter under legal advice. 13. The decision in the case of M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors (supra), as referred to by the petitioner, was rendered on 20.12.2022. 14. It is, thus, difficult to understand as to how a reference to the same had cropped up in August, 2022. 15. Mr. Harpreet Singh, learned counsel for the respondent has also handed over a copy of the Income Tax Return filed by the petitioner for the Assessment Year 2022-23. In the said return, the petitioner has claimed the amounts paid reflecting it as 'GST Addl Demand Paid', 'GST Penalty Paid For' and 'Intt. on Late GST Paid' as deductible expenses. 16. We are refraining from making any further observations at this stage as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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