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TMI Blog2024 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the petitioners to be urged on such issues before the adjudicating authority. In so far as the interim reliefs are concerned, the impugned show cause notices dated 20 June 2007 and 24 May 2010 shall remained stayed. However, the respondents are at liberty to move this Court for vacating of the interim stay if the respondents are of the opinion, that such orders ought not to be continued and / or after the decision of the Supreme Court on the review proceedings filed in M/s Canon India Pvt. Ltd. and of the final adjudication on the challenge to the Finance Act 2022. - G. S. KULKARNI JITENDRA JAIN, JJ. For the Appellant : Mr. Anil Balani a/w Mr. Jas Sanghavi, Ms. Priyasha Pawar, Mr. S. S. Nargolkar i/b PDS Legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, where a show cause notice was issued by the Directorate of Revenue Intelligence, this Court considering the orders passed in the case of Idea Cellular Ltd. Vs. The Union of India Anr. dated 25 July 2023 in the proceedings of Writ Petition No.1929 of 2023 and other petitions. (Elite Aromas Vs. The Union of India) as also the orders dated 28 August 2023 in the case of Plasto Pvt. Ltd. Vs. Union of India and others had admitted the petitions as also by way of interim relief had stayed the adjudication of the show cause notices. 4. The said order dated 5 September 2023 which reads thus: Heard Mr. Sanghavi, learned Counsel for the Petitioner, Mr. Adik, learned Counsel for Respondent Nos.1 and 2 and Mr. Yadav, learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used these orders. For convenience, we note our reasons in Kuloday Plastomers Pvt. Ltd. (supra), which reads thus: 2. Mr. Rastogi would submit that the designated officer would not have any jurisdiction to issue the show cause notice considering the decision of the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs [2021 SCC Online SC 200] . He would submit referring to prayer clause (b) and (c) that the powers under Section 97 of the Finance Act cannot be exercised, so as to retroactively validate actions of Respondent No.3 in issuing the impugned show cause notice, which is dated 1st October 2019. 3. Mr. Mishra, learned counsel for the Respondents-Revenue would submit that what is primarily chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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. 7. All contentions of the Petitioner are expressly kept open, to be agitated in the adjudication of the show cause notice. No order as to costs 4. In view of the above orders passed by us in admitting the writ petitions involving similar issues, the present petition would be required to be admitted. 5. Hence, Rule. Respondents waive service. So far as interim reliefs are concerned, the show cause notice is pending adjudication. However, liberty is given to the Respondents to move this Court for vacating the interim stay if the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 2019 as clear from para 2 of the order, what also weighed with us is the fact that immediately thereafter which was a period of almost 2 years when the Covid-19 pandemic had hit the country, and such circumstances, it was found appropriate that all the issues be considered by the adjudicating authority. For such reasons, in our opinion, the orders passed by this Court in Laxmi Organic Industries Ltd. would not assist the department. 8. In the light of the above discussion, we pass the following order: ORDER i. Rule. Respondents waive service. ii. In so far as the interim reliefs are concerned, the impugned show cause notices dated 20 June 2007 and 24 May 2010 shall remained stayed. However, the respondents are at liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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