Held - In the present matter, admittedly without summoning the record the notice was prepared by the subordinate officers in whom two options were .....

Held - There are highly disputed questions of fact as regards the debit of the ITC from the electronic credit ledger. Indisputably, the investigati.....

Held - In the case on hand, the inquiry, so far, has revealed a prima facie case for the respondents to exercise the power under Rule 86A of the Ru.....