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TMI Blog2023 (8) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... 384 - SUPREME COURT ] and pass appropriate orders on the show cause notice. It is observed that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudication of the proceedings of the show cause notice. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of three months from today. As the show cause notice is issued about four years back and there cannot be any further delay on such adjudication. - G. S. KUL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the impugned Show Cause Notice dated 01.10.2019 (Exhibit A) and proceedings emanating therefrom, pending disposal of the present writ petition; e) Issue a writ, order, or direction restraining the Respondents from passing final orders in relation to the impugned Show Cause Notice dated 01.10.2019 (Exhibit A), pending disposal of the present writ petition; f) Grant ex-parte ad-interim relief in terms of prayer clause (d) and/or (c) above, or any other ex-parte ad-interim relief as this Hon ble Court may deem fit, proper, just, and/or necessary in the interest of complete justice; and g) Grant such further or other reliefs as this Hon ble Court may deem fit, proper, just, and/or necessary in the interest of complete ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice. 5. We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudication of the proceedings of the show cause notice. We keep open all contentions of the Petitioner on all the prayers and more particularly including on prayer clauses (b) and (c). 6. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of three months from today. As the show cause notice is issued about four y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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