2024 (2) TMI 20

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..... n 73 of the Finance Act, 1994 - HELD THAT:- The petition is dismissed as withdrawn reserving the right of the petitioner to take all permissible pleas in law in response to the show cause notice. Petitioner shall file a reply to the show cause notice within a period of 30 days from today. Thereafter, it would be open to the adjudicating authority to adjudicate the show cause notice including the .....

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..... is already taken on record. W.P.(C) 6819/2021 1. Petitioner impugns show cause notice dated 27.04.2021 and contends that the show cause notice is beyond the period of limitation prescribed under Section 73 of the Finance Act, 1994. 2. Learned counsel for the respondents raises a preliminary objection with regard to the maintainability of the present petition and submits that the s .....

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..... tioner to take all permissible pleas in law in response to the show cause notice. Petitioner shall file a reply to the show cause notice within a period of 30 days from today. Thereafter, it would be open to the adjudicating authority to adjudicate the show cause notice including the question of invocation of extended period of limitation in accordance with law, after giving an opportunity of pers .....

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