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2023 (9) TMI 790

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..... ve been supplied to the petitioner - HELD THAT:- Considering that the petitioner has full opportunity to respond to the Show Cause Notice, it is not considered apposite to interfere at this stage. The issues are required to be considered by the Adjudication authority in the first instance. However, it is directed that in the event the petitioner responds to the Show Cause Notice, the concerned of .....

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..... 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 11890/2023 CM APPL. 46451/2023 CM APPL. 46452/2023 3. The petitioner has filed the present petition, inter alia, praying as under: a. Issue of an appropriate writ, order or direction in the nature of certiorari, thereby quashing the Pre Show cause notice dated 07.06.2023, Show .....

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..... Counsel appearing for the petitioner has pointed out that the petitioner had responded to the Pre Show Cause Notice and according him, furnished all relevant documents, including e-waybills to establish that the petitioner had received the goods which were exported. The petitioner also contended that the suppliers from whom the petitioner had received goods as well the petitioner had filed the ret .....

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..... pportunity to respond to the Show Cause Notice, we do not consider it apposite to interfere at this stage. The issues are required to be considered by the Adjudication authority in the first instance. However, we direct that in the event the petitioner responds to the Show Cause Notice, the concerned officer shall consider the said response. If the concerned officer proposes to pass an adverse ord .....

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