Back
BOMBAY HIGH COURT
*S. C. Dharmadhikari, A. A. Sayed, JJ.
Sunil Gupta v. Union of India
| Table of Content |
|---|
| 1. petitioner's reliefs concerning specific amendments. (Para 1) |
| 2. facts surrounding the show-cause notice. (Para 2 , 13 , 14) |
| 3. court’s analysis on definitions and implications of 'proper officer'. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 15 , 16 , 17 , 19 , 20 , 21 , 22 , 23 , 24 , 25) |
| 4. amendments in law affecting ongoing and future interpretations. (Para 18) |
| 5. writ petition dismissed based on findings. (Para 26) |
1. By this writ petition, under Art.226 of the Constitution of India, the petitioner is seeking following reliefs :
"(a) The hon'ble Supreme Court may be pleased issue appropriate writ, order or directions for setting aside the impugned show - cause notice No. DRI / MZU / E / 1/2008, dated February 5, 2009 in view of the fact that respondent No. 3 is not a 'proper officer' in terms of S.2(34) of the Act and, therefore, the notice as well as the entire adjudication proceedings are non est, otiose, nugatory, null and void ab initio as held by this hon'ble court in ' Commissioner of Customs v. Sayed Ali (2011) 7 GSTR 338 (SC); 2011 (3) SCC 537 '.
(b) That this hon'ble court may further be pleased to issue an appropriate writ, order or directions, decla
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
