The Hon’ble Delhi High Court in A V International & Anr. v. Additional Director General, Directorate of Revenue Intelligence & Ors. [W.P.(C) No. 16149/2023 and W.P.(C) No. 5024/2024 dated August 07, 2026] declined to interfere with the Order-in-Original passed pursuant to the First SCN and held that two Show Cause Notices (“SCNs”) arising out of a common investigation conducted by the Directorate of Revenue Intelligence (“DRI”) retain their independent legal identity, notwithstanding interconnected facts, appointment of a common Adjudicating Authority and a joint hearing. Consequently, an interim stay granted by a writ court in respect of one SCN cannot, by itself, bar adjudication of the other SCN, since an interim order has to be construed on its own terms and it is not permissible to enlarge its scope by implication.
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