Validity of circular 80/10/2004-ST not examined as notice issued on same matter be adjudicated by designated officer

International Association of Drilling Contractors Vs Union of India & Ors. (Bombay High Court) Bombay High Court held that validity of circular no. 80/10/2004-ST dated 17 September 2004 cannot be examined vide the present petition as the same is already subject matter of contention in the show cause notice issued to one of the petitioner’s member M/s. Transocean Offshore International Ventures Ltd. and hence designated officer will adjudicate the same. Facts- The petitioner an association of drilling contractors is before the Court in the present proceedings assailing the circular no. 80...