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2024 (7) TMI 864

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..... and to furnish the details of such cost to the High Court Legal Services Committee, Mumbai and obtain the receipt thereof physically or through Email, i.e., [email protected] which shall be the proof of such payment/deposit. Petition disposed off. - K.R. SHRIRAM JITENDRA JAIN, JJ. For the Petitioner : Mr. Sriram Sridharan. For the Respondent nos. 1, 3 4: Mr. Ram Ochani i/by Mr. Jitendra B. Mishra. P.C. : 1. Mr. Ochani states that respondent no. 2 has just instructed him and some time be given to take instructions and to file reply to petition. 2. On 4th January 2023, following order came to be passed : . The learned Counsel for the Petitioners has relied upon the judgment and order passed in Petitioners own case by the Division Benc .....

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..... tand over to 30 January 2023. 3. This was followed by another order dated 6th February 2023 which reads as under : . In the earlier order we have recorded the submissions of the Petitioners that the impugned show cause notice is based on the same facts as the show cause notice which was the In the earlier order we have recorded the submissions of the Petitioners that the impugned show cause notice is based on the same facts as the show cause notice which was the subject matter in Special Civil Applications No. 11308 of 2019 and 11208 of 2019 in respect of the same Petitioners and that the Gujarat High Court had allowed the Petition and quashed the show cause notice. The learned Counsel for the Petitioner states that the only difference betw .....

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..... y a differing stand is taken by the Revenue, and whether such course of action is justified with reference to the statutory provisions, internal circulars etc. We make it clear that the affidavit shall be filed by the Principal Commissioner and not to be delegated. 6. Stand over to 27 February 2023. To be listed under the caption For directions 4. Mr. Sridharan states that all respondents have been served and affidavit of service has been filed. He relies upon an affidavit of one Mr. Amit Shirke and states that respondent no. 2, Additional Director General, Directorate General of Goods and Services Tax Intelligence, Chennai Zonal Unit, Chennai 600 090 was served on 20th July 2019. 5. Despite strong opposition by Mr. Sridharan, we would gran .....

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