DEBANGSU BASAK,J. - (1.) A show cause notice dated September 13, 2010 is under challenge in the present writ petition on the ground that, the authority who issued the show cause notice had no jurisdiction to issue the same.
(2.) Learned senior Advocate appearing for the petitioner relies upon a judgment and order dated July 10, 2018 passed in WP No. 3336(W) of 2018 (Navneet Kumar v. Union of India and Ors.) and submits that, the writ petitioner is similarly situated and circumstanced as that of the writ petitioner in Navneet Kumar (supra). The same issue of lack of jurisdiction of the authority to issue the show cause notice is involved in the present writ petition as that of Navneet Kumar (supra). Therefore, the petitioner is entitled to a stay of the proceedings emanating out of the impugned notice, if not quashing of the same, at this stage. He submits that, the petitioner came to the writ Court earlier for supply of relied upon documents. Such writ petition was disposed of by the order dated June 13, 2013. It is subsequent thereto that, the petitioner is coming to the Writ Court. There is no delay on the part of the writ petitioner in approaching the writ Court.
(3.) Learned Advocate appearing for the Directorate of Revenue Intelligence submits that, the writ petitioner is a fence-sitter. The petitioner did not take point of lack of jurisdiction of the authority to issue the show-cause notice at the stage when the petitioner came to the writ Court earlier. The petitioner cannot be allowed to take the point at this stage.;