2022 (8) TMI 1474

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..... HELD THAT:- There is force in the submission advanced by learned counsel for the appellant. The officer who had issued the show cause notice could not have decided the appeal filed against the order adjudicating the said show cause notice. The impugned order dated 10.12.2018, therefore, deserves to be set aside on this ground alone and is set aside - Appeal allowed. - HON BLE MR. JUSTICE .....

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..... t Awasthi, learned counsel for the appellant submitted that since the show cause notice was issued by an officer as Additional Director, Directorate of Revenue Intelligence, Lucknow and the appeal was also decided by the same officer as Commissioner (Appeals), the order deserves to be set aside for this reason alone as an officer who had issued the show cause notice could not have decided the appe .....

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