Page 308 of Opinion

SCNs pending adjudication, where no hearings have taken place: Taking cue from Instruction No. 4, all SCNs issued by the DRI may be kept pending for adjudication by the Board till further clarity is received from the CBIC.

Defining DRI’s turf & powers

The Canon India verdict of the Supreme Court sets the jurisdictional limits of the directorate of revenue intelligence (DRI), over…

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